ORDER
S.S. Sekhon, Member (T)
1. Heard. In this case, the issue is that Naptha has been sent by M/s I.O.C., Barauni Refinery, a Public Sector Undertaking, to various Fertilizer Plants, based on CT-2 Certificates issued by the Officers-in-Charge of such Fertilizer Plants and on AR-3As. The demands have been made on the ground that the CT-2 Certificates did not show M/s. I.O.C., Barauni as a consignor. A perusal of the proforma under Annexure 136 of the Central Excise Rules, 1944 and under Rule 3 of the Central Excises (Removal of Goods on Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, does not indicate any space or requirement to show the name of the consignor. The AR-3As have been received back from the Range Office of the Fertilizer Plants. The Commissioner in an earlier case on similar issue, vide the show cause notice dated 30-9-03, has dropped the demands, while the show cause notice in the present case has been issued on 9-12-03. In this view of the matter, we find, prima facie, a case made out to call for waiver of predeposit and the amounts required under Section 35F to be deposited and order stay of recovery thereof, pending regular hearing of this appeal. The Application is disposed off accordingly.
(Pronounced in the open court)