2014 (1) TMI 267

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and is not sustainable - Prima facie, the demand of duty is not sustainable on such clearance – Pre-deposits waived till the disposal – Stay granted. - E/621,622/2010 - - - Dated:- 18-2-2013 - Shri. P.K. Das and Shri. Mathew John, JJ. For the Appellant: Shri M. Kannan, Adv. For the Respondent: Shri Parmod Kumar, SDR ORDER Per Pradip Kumar Das: As the issue involved in both .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the used and damaged containers and, therefore, the demand of duty is not sustainable. He also submits that on an identical issue in the applicants own case, this Tribunal granted stay as reported in 2009 (242) E.L.T.472 (Tri.-Chen.). It appears from the record that the applicant cleared the damaged containers. Prima facie, the demand of duty is not sustainable on such clearance. In view of that, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X