FRIENDS INDUSTRIES LTD. Vs. CCE

JUDGEMENT

(1.) BOTH the appeals are filed against the common Order -in -Appeal. Therefore are being taken up together. Applicants filed the application for waiver of pre -deposit of duty and penalty.

(2.) HEARD both the sides.

(3.) FROM the record, we find that the Adjudicating Authority had not confirmed any demand. The Adjudicating Authority passed the following orders :