2009 (6) TMI 720

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..... hana Wadhwa, Member (J)]. After hearing both the sides, we find that the stay petition stands filed by the Revenue praying for staying the operation of impugned order passed by Commissioner (Appeals), vide which he has held in favour of the assessee. The issue is as regards the interpretation of Notification No. 3/2006-C.E., dated 1-3-2006, which grants exemption to Instant Food Mixes such a .....

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..... exhaustive list. Reference has been made to the Hon ble Supreme Court judgment in the case of Good Year India Limited reported in 1997 (95) E.L.T. 450 (S.C.) as also to Hon ble Gujarat High Court decision in the case of Jalal Plastic Industries v. UOI reported in 1981 (8) E.L.T. 653 (Guj.). Accordingly, we reject the stay petition. Inasmuch as a short issue is involved, we fix the appeal for final .....

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