2009 (10) TMI 816

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..... R, for the Respondent. ORDER The appellants challenge the order dated 10th of February, 2009 passed by the Commissioner, Chandigarh, whereby the duty demand to the tune of Rs. 2,59,35,492/- (Rupees Two Crore Fifty Nine Lakh Thirty Five Thousand Four Hundred Ninety Two) has been sought to be imposed upon the appellants on the ground that for the periods from October, 2007 to January, 2008, the ap .....

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..... the declaration dated 28th July, 2006 was not specifying the requirements in relation to the description of the input, it has been held that the declaration filed in January, 2008 was free from any such defect. At the same time, the learned Commissioner has observed that "it is very clear from the beginning, at least after the declaration of July, 2006, that the party was availing of the exemption .....

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..... ormation. In these circumstances, the appellants have made out a prima facie case for grant of stay of the impugned order as it does not disclose any prejudice will cause to the revenue, if stay is granted. Hence, the application is allowed, the impugned order is stayed. The total demand is waived till the disposal of the appeal. (Dictated and pronounced in open court)
Case laws, Decisions, J .....

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