ORDER
Archana Wadhwa
1. The prayer in the application is for dispensing with the predeposit of duty amount of Rs.2,98,368/- and penalty of Rs.5,000/-. The said duty has been confirmed for the period August 1988 to January 1993 whereas the Show-cause Notice has been issued on 11.1.94.
2. After hearing both sides duly represented by Shri K.K. Acharaya, learned Advocate for the appellant and Shri A.K.Chattopadhaya, learned JDR for the Revenue we find that the issue as regards the classification of the off-cutting and side cutting is prima facie covered by the earlier decision of the Tribunal being Order No.A-764-766/Cal/2000 dated 19.6.2000. The appellants also explains that they have a good prima facie case on limitation. Accordingly, we allow the stay petition unconditionally and fix the main appeal on 12.4.2001.
(Dictated & pronounced in Court)