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2015 (10) TMI 1814 - CESTAT BANGALOREValuation of goods - Determination of assessable value - Held that:- It is seen that M/s Nilkamal is getting goods manufactured from other manufacturers also and identical disputes were raised at their end also. One of such cases came before the Tribunal's Delhi Bench and vide Stay Order Nos. 1960-1961/2012 dated 03.12.2012 passed in the case of M/s Punjab Telenet Cables Ltd., unconditional stay was granted. - appellant is entitled to unconditional stay. We order accordingly. We further note that the Commissioner (Appeals) has dismissed the appeal for non-compliance with the stay order passed by him directing to deposit the entire duty and a part of the penalty. As the appellants have been granted unconditional stay, we set aside the impugned order and remand the matter to the Commissioner (Appeals), for decision on merits without insisting on any pre-deposit. Appellant would be given an opportunity to draw attention of the Commissioner (Appeals) to the precedent decisions of the Tribunal. - Matter remanded back - Decided in favour of assessee.
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