Judgment: 1. After hearing both sides, we find that the application is against the duty demand of Rs. 4 lakhs with interest and penalty of Rs. 4 lakhs under Rule 96ZQ of the Central Excise Rules, 1944. The data relevant to be considered at this stage as the appellant's stenter was closed for the period 30/06/2000 to 16/07/2000 and since the stenter was closed, the appellant case is that they are not required to discharge any duty for the period the stenter was so closed.
2. Both the sides fairly agree that the request made for abatement has been decided against the assessee. In view of the same as we would consider that the appellants should be placed to certain terms of pre-deposit to meet the requirement of Section 35F of the Central Excise Act, 1944. Considering that the financial hardship is not seriously pleaded before us by the applicants, we would consider the applicant to put the terms of pre-deposit of Rs. 3 lakhs towards duty and on such a deposit being made and compliance thereof to be reported on 22/12/2005, further pre-deposit requirements of duty and penalty would be waived and recovery thereof stayed. Application disposed of in above terms.