OCEAN BUILDERS Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) IN terms of the impugned order, the applicants are required to pre -deposit the following sums:

(2.) HEARD both sides.

(3.) ON a careful consideration of the matter, we find that the applicants have a very strong case on merits. Hence, we order waiver of pre -deposit of the above mentioned amounts. No coercive measures should be taken by Revenue till the disposal of the appeal. The stay order will continue even after lapse of 180 days.