2004 (6) TMI 383 - AT - Customs

Summary

The Revenue's applications for staying the operation of Final Orders were dismissed by the Appellate Tribunal CESTAT, New Delhi. The Tribunal decided in favor of the Assessee regarding the classification of certain goods. The Revenue's reference applications to the High Court were not maintainable as per the changed provision of the Central Excise Act from July 1999. Therefore, the Tribunal found no merit in the Revenue's prayer for a stay, and the applications were dismissed.