ORDER
Jyoti Balasundaram, Member (J)
1. The application for waiver of pre-deposit of duty of Rs. 1,86,204 arises out of the order of the Commissioner of Central Excise (Appeals), Mumbai by which the order of the Asstt. Commissioner confirming the above duty demand on the ground that the applicants were not entitled to follow the procedure of Rule 57F(3) of the Central Excise Rules in respect of PVC waste during the period 1996-97 has been upheld.
2. We have heard both sides. We find that in the case of Wyeth Laboratories Ltd. v. CCE, Mumbai [2000 (120) E.L.T. 218] the Larger Bench of the
Tribunal has held by majority that the procedure of Rule 57F(2) [now Rule 57F(3)] is permissible to be followed in the case of waste. The lower Appellate Authority has held that the Larger Bench decision has already been distinguished by Chennai Bench of the Tribunal in the case of Aqua Vin Pipes Pvt. Ltd. v. CCE [2001 (136) E.L.T. 717 (T) = 2001 (44) RLT 300]. However, on perusal of the decision of the Chennai Bench, we find that prima facie it is the view of the minority of the Larger Bench decision that has been applied to distinguish it. In the light of the Larger Bench decision cited supra, we hold that a strong prima facie case has been made out in favour of the applicants and hence dispense with the pre-deposit of the duty and stay recovery thereof, pending the appeal.