2005 (11) TMI 276

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..... . [Order per : K.C. Mamgain, Member (T)]. These stay applications have been filed by the revenue for staying the operation of the impugned order of Commissioner (Appeals) by which he has set aside the order of the original authority. 2. We have heard the learned JDR. From the record we find that the demand is raised on the basis of the figures supplied by HP PWD who purchased the Bitum .....

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..... imed by respondent, and these are not accounted for in the RT-12 returns and statutory records, clandestine removal is prima facie, established. In these circumstances, we stay the operation of the impugned order of the Commissioner (Appeals) and allow the stay applications filed by the Revenue. 3. Both the stay applications are allowed. 4. The appeals will come up for hearing in due course. .....

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