Customs, Excise and Gold Tribunal - Delhi
M/S. National Engg. Indus. Ltd., M/S. ... vs C.C.E., Jaipur on 31 January, 2001
ORDER
S.S. Kang
1. The appicants filed these applications for waiver of pre-deposit of duty.
2. In these cases, the MODVAT Credit was denied to the applicants on the ground that the dealer had not produced the duplicate copy of invoice issued by the manufacturer.
3. Ld. Counsel, appearing on behalf of the applicants, submits that the Tribunal, vide Stay Order No. S/878/00-NB(S) dated 26.12.2000 in the case of Shree Krishna Rolling Mills (Jaipur) Ltd. vs C.C.E., Jaipur, which is against the same impugned order, granted unconditional stay. He, therefore, prays that the applications be allowed.
4. Heard ld. D.R.
5. In these cases, the Commissioner (Appeals), disposed of 17 appeals by a common order-in-appeal and the Tribunal in the case of Shree Krishna Rolling Mill (Jaipur) Ltd. (supra), which is against the same impugned order, waived the pre-deosit of duty.
5. In view of the above stay order, the pre-deposit of duty is waived for hearing of the appeals and the registry is directed to list the appeals on 14.02.2001 alongwith appeal No. 3192/00-NB(S).
(Dictated in Court).