TMI Blog2013 (11) TMI 1167X X X X Extracts X X X X X X X X Extracts X X X X ..... t Development Board has certified that the output of activated carbon is only one-third of the weight of the shell charcoal - the Revenue has not placed on record adequate material to support the above demand of duty - There seem to have no case that there was clandestine procurement of coconut shell by the appellants – Prima facie the appellant has case in their favour – thus the pre-deposits to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of duty from time to time. He submits that, on the identical issue, the Tribunal in their own case on earlier occasion granted unconditional stay. 3. We find that the submission made by the Ld. AR has already been taken into account by the Tribunal on the earlier occasion. It is seen that by Stay Order No.1098/07 dt. 13.11.07, the Tribunal granted unconditional stay. The finding of the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n produced by counsel. At this stage, we think, we need not enter into any enquiry as to the authenticity of this letter or as to the correctness of the fact certified therein. It would suffice, for us at present, to say that the Revenue has not placed on record adequate material to support the above demand of duty. They seem to have no case that there was clandestine procurement of coconut shell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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