TMI Blog2012 (2) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... ner and no appeal stand filed against before the Tribunal. In view of the above development, we are of the view that the appellant has a strong prima facie case in its favour so as to allow both stay petitions unconditionally - Decided in favour of assessee. - E/77-78/2010 - Stay Order Nos. 263-264/2012-EX(BR)(PB) - Dated:- 10-2-2012 - Ms. Archana Wadhwa and Shri Mathew John, JJ. Shri Pramod Rai and Abdesh Chaudhary, Advocates, for the Appellant. Shri I. Baig, AR, for the Respondent. ORDER The stay petition is being heard in terms of the direction of Hon ble High Court s order dated 15th March, 2011 vide which the earlier stay order passed by the Tribunal directing the applicant to deposit the entire duty amount stands set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal Central Excise authorities having jurisdiction over the customer s premises. The said proceedings travelled up to Tribunal by way of filing appeals by the Revenue, inasmuch as Commissioner (Appeals) orders were in favour of the assessee. The Tribunal vide order Nos. A/57-58/WZB/04/C-II, dated 1-4-2004, took note of the earlier decision of the Tribunal in the same assessee s case as reported in 2001 (134) E.L.T. 717 (Tri.-Del.) as also another order of the Tribunal being Order No. 446/04, dated 20-2-2004 [2004 (167) E.L.T. 415 (Tri.)] and rejected the Revenue s appeal. 6. In view of the above developments, it is the prayer of the applicant that inasmuch as the issue stands decided in their own case, they are entitled to unconditional s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order-in-appeal Nos. 196-197, dated 18-4-2011. In the said order, the demand stands raised in respect of weigh bridges cleared from the appellant s factory. The Commissioner (Appeals) passed a detailed order after taking into consideration the fact that in the instant cases the order of the appellants was in respect of pit and pitless weigh bridges which are different from the normal weigh bridges. He has also taken into consideration the Hon ble Supreme Court s decision in the case of Narne Tulaman Manufacturers Pvt. Ltd. v. CCE - 1988 (38) E.L.T. 566 as also the decision of the Supreme Court in the case of Sirpur Paper Mills Ltd. v. CCE - 1998 (97) E.L.T. 3. After taking into consideration the activities of the appellants as also the lega ..... X X X X Extracts X X X X X X X X Extracts X X X X
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