ORDER
Jyoti Balasundaram, Vice President
1. The applications for waiver of pre-deposit of duty which have been confirmed on the ground that the various sugar mills who are applicants before us did not fulfill their export obligation and for waiver of pre-deposit of penalties arise out of a common order of Commissioner of Central Excise. The details of the amounts of duty and penalties are annexed to this stay order.
2. On hearing both sides and noting that as per notification dated 7.12.1990 issued under the powers conferred by Sub-section (1) of Section 3 of the Sugar Export Promotion Act 1958, State Trading Corporation of India Ltd, New Delhi & Indian Sugar & General Industry Export Import Corporation Ltd, New Delhi, have been specified as export agencies for the purpose of the Sugar Export Promotion Act, and it is this agency which has certified that the applicants have fulfilled the export obligation, we are of the view that a strong prima facie case for waiver of predeposit of the amounts in question has been made out. We therefore waive predeposit of duty and penalties and stay recovery thereof pending these appeals.
(Pronounced in Court)