TMI Blog2013 (11) TMI 686X X X X Extracts X X X X X X X X Extracts X X X X ..... cial difficulty faced by the appellants in depositing the amount in question. In view of the same, we direct both the appellants/applicants to deposit the entire amount of duty confirmed against them within ten weeks from the date of order - Stay denied. - C/3946-3947/2012 - Stay Order Nos. 55422-55423-EX(PB) - Dated:- 14-1-2013 - Ms. Archana Wadhwa and Shri Sahab Singh, JJ. Shri B.L. Narasimhan, Advocate, for the Appellant. Ms. Ranjana Jha, AR, for the Respondent. ORDER Both the stay petitions - one filed by Gurgaon factory of the appellant and the other by Manesar factory are being disposed of by a common order as they arise out of the same impugned order passed by the Commissioner vide which he has confirmed the central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rly agrees that they are not aggrieved with re-quantification which has been correctly done. 4. However, the contention of the ld. Advocate is that the said final order has been challenged by them before the Hon ble Supreme Court and the appeal stands admitted vide order dated 6-1-2012. However, he fairly agrees that vide a subsequent order dated 26-11-2012, the Hon ble Supreme Court has rejected the application for stay of the impugned order. The contention of the ld. Advocate is that all the developments were taken note of by the Tribunal in a subsequent stay order in their own case reported as 2012 (285) E.L.T. 546 (Tri.-Del.) and by holding that prima facie expenses of post-delivery inspection and free after sales service to the ultim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o deposit the entire amount of duty. 6. After carefully considering the submissions made by both the sides, we note that Larger Bench of the Tribunal has decided the issue in the present matter against the appellant and the matter was sent back to regular Bench for passing of order who rejected the appeal but remanded the matter to Commissioner for re-quantification of the demand. The Commissioner has done re-quantification in terms of the remand order. As such, we do not find favour with the argument of the ld. Advocate that other decisions, declaring law to the contrary should be followed and stay petition should be allowed. We further note that though the appeal filed by the appellant stands admitted by the Hon ble Supreme Court but st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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