ORDER
Gowri Shankar, Member(Technical)
1. One appeal has been filed against order of the Commissioner (Appeals) disposing of 22 appeals before him. It is not possible for me to accept the contention of the counsel that the appeal should be treated as being filed against all 22 orders, in view of the explicit provision of the Cegat Procedure Rules. This appeal is therefore being treated as an appeal against the order no.603 first mentioned by the Commissioner (Appeals).
2. The issue relate to the eligibility to take credit of duty paid on inputs used in the manufacture of ethyl alcohol which was exempted on payment of duty by notification. Counsel for the applicant says that the duty in question has been paid, and points to letter dated 30.3.2000 addressed to the Superintendent saying that debit has been made of Rs. 1,80,000/-. Therefore, subject to this duty having been paid, I waive deposit of the penalty imposed on the applicant attributable to the appeal in question and stay its recovery. It is clarified once again that waiver and stay only relates to the amount attributable to the order no. 603 of the commissioner (Appeals).