SRI KUMAR AGENCIES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THESE 21 appeals involve common issue and are therefore, being considered by this common order.

(2.) TO get appeal No. E/1561/99 heard, the appellants are required to pre -deposit Rs. 64,94,057/ - towards duty and Rs. 64,94,057/ - towards penalty imposed under Section 11AC. However, the appellants have filed Stay Application No. E/St/752/99 requesting for complete waiver and stay on the ground that the issue is already covered by number of decisions in their favour.

(3.) HEARD the learned Advocate for the appellants, who submitted that in their own case in Appeal No. E/1038/99 vide Stay Order No. 1412/99 dated 7 -9 -1999, this very Tribunal had granted full waiver and stay of recovery in an exactly identical issue.