2004 (12) TMI 458 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai rejected the application for stay of operation of the Commissioner (Appeals) order setting aside a demand of Rs. 3,43,944 and Rs. 1,60,000. The Tribunal held that the evidence on record was not sufficient to establish clandestine clearance. The Tribunal stated that the correctness of the Commissioner (Appeals) order can only be considered when the appeal is finally heard. The prayer for stay was denied as there was no justification provided for granting stay.