IFB INDUSTRIES LTD. Vs. COMMR. OF C.E.

JUDGEMENT

(1.) THE petitioner/appellant seek waiver of pre -deposit under Section 35 of the Central Excise Act, 1944, of the tax, interest and penalties levied pursuant to the adjudication order dated nil passed by the Commissioner of Central Excise, Panchkula Commissionerate. The appellant provides three types of services:

(2.) ON the aforesaid analysis, we find a strong prima facie case in favour of the petitioner and balance of convenience, for granting the petitioner -assessee absolute waiver of pre -deposit and we accordingly grant stay of all further proceedings pursuant to the impugned order in appeal, pending the appeal. This application is ordered accordingly.