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2004 (7) TMI 458

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..... SDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. The appellant is seeking stay of the operation of the impugned Order-in-Appeal No. 15/2004 (T) (D) CE dated 19-2-2004. On an appeal filed by the Department, the Order-in-Original No. 24/2001-Adjn-Cex dated 20-12-2001, passed by the Addl. Commissioner of Central Excise dropping the proceedings initiated against the as .....

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..... val of goods. He relied on the judgments rendered by the Tribunal in case of C.C.E., Meerut v. Moon Beverages Ltd v. C.C.E., Meerut [2002 (150) E.L.T. 976 (T) = 1999 (33) RLT 153 (CEGAT)] and in case of Krishna Bottlers (Vijayawada) Pvt Ltd., v. CCE, Guntur - 1999 (84) ECR 245 (Tribunal) and the Apex Court judgment rendered in case of Kanungo Co. v. Collector of Customs, Calcutta Others - 1983 .....

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..... der-in-Original, it is clearly recorded that the investigation agency has not produced any shred of evidence . In view of the prima facie nature of the case in favour of the appellants, the stay application is allowed by granting waiver of pre-deposit of disputed amount and staying recovery till disposal of the appeal. The appeal to come up for final hearing in its turn - - TaxTMI - TMITax - .....

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