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2012 (6) TMI 398 - CESTAT, CHENNAIStay petition - applicability of Rule 2A - dispute regarding duty liability in case of products ie., Air Circuit Breakers and Spares to Air Circuit Breakers in terms of Section 4A of the Central Excise Act, 1944 - assessee contending that since goods were sold directly to the manufacturers, the same has to be treated as industrial consumers - Held that:- Since matter stands remanded to the original authority by the Commissioner (Appeals) for re-quantification of duty amount, the appellants are at liberty to raise the above legal points before the original adjudicating authority, we also find that upholding of penalty amount, but having corrected the demand figures before the Commissioner (Appeals) is not fair. As such the issue on penalty is also kept open to be decided by the Assistant Commissioner, to whom the proceedings already stand remanded. All the stay petitions and appeals get disposed of in the above manner.
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