2010 (4) TMI 121

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..... Shri Sansar Chand, Authorised Representative (DR) for the Revenue; Shri K. Kant, Advocate for the respondents Coram: Hon'ble Dr. C. Satapathy, Member (Technical); Hon'ble Mr. D.N. Panda, Member (Judicial) FINAL ORDER NO.___ dated ___ Per D.N. PANDA: Revenue has come in appeal with stay application and an application for early hearing. 2. Learned Commissioner (Appeals), .....

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..... ppeals) does not show any legal inconsistency in view of the dismissal of S.L.P. (Civil) No. 18932/2009 by the Apex Court filed by the department in the matter of Indian National Shipowners Association case (supra). There being no material brought to our notice as to whether the present case is different from the cited decision, we entertain the preliminary objection and dismiss the stay applicati .....

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