TMI Blog2007 (2) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. ORDER The stay application and the appeal are taken up together for the disposal as the issue is covered in the assessee s favour by larger number of rulings of the Tribunal. The appellants had entered into an agreement with various foreign companies for transfer of technology for which they had paid technology transfer fee more than ₹ 1 Crore. The Revenue proceeded to levy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. v. CCE [2006 (3) S.T.R. 665 (T) = 2005 (186) E.L.T. 161 (T)] (vi) Samsung Electronics Co. Ltd. v. CCE [2006 (1) S.T.R. 217 (T)] (vii) CCE v. Veleo Friction Material India P. Ltd. [2006 (3) S.T.R. 588 (T) = 2005 (185) E.L.T. 78 (T)] (viii) Bajaj Auto Ltd. v. CCE C [2006 (3) S.T.R. 411 (T) = 2005 (179) E.L.T. 481 (T)] (ix) Navinon Ltd. v. CCE [2006 (3) S.T.R. 397 (T) = 2004 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l that the concerned Commissioner had dropped the proceedings in respect of another unit SKF India Ltd. in Order-in-Original No. 13/2006, dated 21-2-2006 in an identical situation. The Commissioner cannot take a different stand in identical cases. As the issue is covered one therefore respectfully following, the stay application and the appeal are allowed with consequential relief. (Pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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