FENNER INDIA LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) HEARD both the sides. Keeping in view the fact that Hon'ble Supreme Court set aside the demand, therefore, prima fade, Revenue cannot raise the demand for the same period in view of the amended provisions of Section 110 of Finance Act, 2000. The applicant had a strong case in their favour. Therefore, the pre -deposit of duty and penalty is waived for hearing of Appeal. Adjourned to 20 -10 -03 for arguments.