TMI Blog2011 (6) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... e is squarely covered by the precedent decision of the Tribunal in the case of Shah Alloys (2009 -TMI - 34742 - CESTAT AHMEDABAD) - Held that the appellant has been able to make out a good prima facie case in its favour so as to allow the stay petition unconditionally - The appeal does not stand decided by the Commissioner (Appeal) on merits - Accordingly, set-aside the impugned order and remand t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns were filed by the appellant but the same stands rejected by the Commissioner (Appeal) on the ground that it is not reflecting upon the date of making the declaration nor does the same bear the stamp of the transporting agency. He has also expressed some doubts that whether the person making such declarations was authorised to make the same or not. As such, by refusing to follow the earlier Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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