ORDER
V.K. Agrawal
1. This is an application, filed by M/s. Adarsh Industries, for waiver of predeposit of central excise duty amounting to Rs.2,00,321.12 confirmed by the Commissioner (Appeals)under the impugned Order.
2. Shri Rajiv Gupta, Company’s Representative, submitted that the duty has been confirmed against the company on the ground that benefit of Notification No.202/88-CE dated 20.5.88 was not admissible as the steel pipes and tubes were manufactured by them out of bars. that the pipes and tubes were manufactured by them out of flats not exceeding 5 m.m. in thickness;that the inputs received by them were flats only which were descried by the Supplier wrongly as bars. He, further, submitted that unit is lying closed since 4 years after the demise of the Managing Partner and the other partner is seriously sick; that they have no money to even engage the counsel to represent their matter.
3. Shri Prabhat Kumar, learned SDR, opposed the prayer by submitting that as the invoices clearly show the description as bars the benefit of notification was not available to the products manufactured by the applicants.
4. We have considered the submissions of both the sides. The applicants have not made out strong prima facie case in their favour. However, taking into consideration the financial problem as mentioned by the company representative, we direct them to deposit an amount of Rs.10,000/- within 12 weeks from today. On complying with this direction there will be waiver of predeposit of remaining amount of duty and the recovery of the same will be stayed during the pendency of the appeal.If they fail to deposit the amount as directed, their appeal will be liable to be dismissed without any further notice. The matter will come up for reporting compliance on 5th September, 2001.