M/S Electrical and Electronic Vs. Commissioner of Central Excise,

1. shri p.n. chowdhury, proprietor of the appellant company appears himself and submits that the company is a proprietary concern and that he had approached the high court for appointment of a receiver which has not yet been finalised. he also submits that the dispute arose on account of the issue of notification no.9/98 on 2.6.98. he also submits that the contention of the department was that since the appellant company was availing the concessional rate earlier, he was not entitled to the benefit of notification no.9/98. he submits that he was not availing any concession under any notification effective from 1.4.98.therefore, on the date of issue of notification no. 9/98, he was not availing any concession. he submits that since he was not availing any concessional rate of duty on or before 2.6.98, he was entitled to the benefit of notification no.9/98 with effect from 2.6.98. he prays that since he was entitled to this benefit, he may be allowed this benefit, predeposit of duty amounting to rs.20,022.00 (rupees twenty thousand twenty-two) and penalty of rs.500.00(rupees five hundred) may be waived.2. shri a.k. chattopadhyay, learned j.d.r. for the revenue reiterates the findings of the authorities below.3. on careful consideration of the submission made, we find that the appellant company has been able to make out a prima-facie case of waiver of deposit. therefore, the predeposit of duty and penalty is waived. the stay petition is disposed of in the above terms.