ORDER
Krishna Kumar, Member (J)
1. These are two Stay Applications filed against the common Order-in-Appeal No. 1284-1285 (KDT) CE/JPR-I/2000 dt. 12.12.2000 passed by the Commissioner (Appeals), Central Excise, Jaipur arising out of the Order-in-Original No. 225/99-2000 dated 10.11.99 filed in Appeal Nos. E/862-863/2001. The issue involved in both the cases is the same i.e., whether the appellants are entitled for exemption on the quantity of optical fibre cable destroyed during the testing by the customers within the factory of the appellants. Since the issue involved in both the cases in same, both the Stay Petitions are being disposed of by this common order. In the Stay Petition, the applicant/appellant has prayed that the Tribunal may waive the condition of pre-deposit under Section 35 F of the Central Excise Act, 1944 till the disposal of the appeal by the Tribunal.
2. The ld. Advocate, Shri Bipin Garg appearing on behalf of the applicants has argued that the Apex Court in the Case of M/s. Traco Cable Co. Ltd. vs. C.C.E. Cochin – 2000 (37) RLT 430 (CEGAT) and Hon’ble Supreme Court Order dated 7.4.2000 reported in 2001 (42) RLT F-11 has held that no duty is payable on such quantity destroyed during the testing. In support of his contentions, he has also referred to the Collr’s Order in N/S P-6 of C.No. V(30)85/99/TU.II/93 dt. 20.4.1994.
3. The ld. JDR, Shri J. Singh, appearing on behalf of the respondents has submitted that the cases cited by the ld. Counsel for the applicants are distinguishable. However, he admitted that the point is debatable.
4. In these circumstances, the condition for pre-deposit of duty is stayed till the disposal of the appeal. Accordingly, the Appeals filed by the applicant/appellant may be posted for regular hearing on 3.9.2001.
(Announced in the Court)