2006 (1) TMI 438

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..... ent. [Order per : S.L. Peeran, Member (J) (Oral)]. The appellants are required to pre-deposit differential duty of Rs. 3,33,68,462/- and Education Cess of Rs. 2,15,989/-. The issue pertains to valuation to be adopted in respect of job worker who manufactured the goods on behalf of the Principals. The appellants contention is that they are manufacturing the goods at arm s length and they .....

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..... . 228 (Tribunal) = 2005 (128) ECR 177 (Tribunal)]; Elvina Pharmaceuticals Ltd. vide Final Order Nos. 765-769/05, dated 6-5-2005 [2005 (70) R.L.T. 734 (Tribunal)]; Dolphin Laboratories Ltd. reported in 2005 (185) E.L.T. 206; Cosme Remedies Ltd. reported in 2005 (186) E.L.T. 338 (Tribunal). 3. The learned DR submits that the Tribunal s ruling rendered in the case of Elvina (supra) has been appeale .....

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..... applies to the facts of the case. It is well stated that when the appellants demonstrate that their appeal is required to be allowed in the ratio of the cited judgment, then their stay application is also required to be allowed without directing them for pre-deposit. This view has been upheld by the Karnataka High Court Division Bench in the case of ITC Ltd. v. CCE C -ILR reported in 2000 KAR (2 .....

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