[Order per : S.S. Sekhon, Member (T)]. - The issue involved in this appeal is applicability of Notification 14/2002-C.E., dated 1-3-2002 in this case, since duty on cotton fibre is ‘NIL’.
2. The learned Advocate for the appellant pleads on financial hardship as well as relies upon the fact that on similar issue of interpretation of the same expression in same Notification No. 14/2002, this Tribunal vide its Order 5/658/WZB/04/C-I, dated 19-4-2004 [ (T)] has granted full waiver and stay thereof. The learned DR relies on the interpretation in case of M/s. Dhiren Chemicals, (S.C.) to the expression “appropriate duty has been paid” in this case to be in favour of Revenue. This very case is also relied upon by the appellant to seek protection of Board’s Order 680/71/2002-CX., dated 10-12-2002.
3. Considered. The issues will have to be heard in detail at the final hearing since the S.C. in case of M/s. Kalyani Brakes [ (S.C.)] has clarified the applicability to Board’s order, as per Dhiren Chemical case, while a contrary finding appears to be given in Maruti Foam (P) Ltd. [ (S.C.)] as submitted by ld Sr. Advocate. Keeping in mind that the unit is closed, a complete waiver has been granted on a similar matter, Supreme Court decisions on the subject have to be heard in detail as relied by both sides. We would also grant full waiver stay recovery thereof. In the interest of uniformity, and settling this issue, we would grant early hearing and fix the date for the same on 18-8-2004 and direct Revenue to file appropriate applications to get both the matters listed before the same Bench.
4. Application disposed in above terms.