2004 (5) TMI 466

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..... spondent. [Order per : S.L. Peeran, Member (J) (Oral)]. By this stay petition, the Revenue is seeking stay of the operation of the Commissioner (Appeals) s order. The Commissioner (Appeals) has noted large number of Tribunal s judgments including the Larger Bench decision rendered in the case of Jawahar Mills Ltd. v. CCE - 1999 (108) E.L.T. 47. The matter pertains to availment of Modvat .....

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..... th the sides, we notice that the Commissioner has not made out grounds for granting stay of the order except a ground that a substantial question of law is involved. The department prays for granting stay on the ground that their reference application is pending before the High Court. It is not a ground for granting stay of the operation of the impugned order. There is no merit in the stay applica .....

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