2007 (2) TMI 373

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..... ve, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - The revenue is seeking stay of operation of Order-in-Appeal No. 26/2006-C.E. dated 26-7-2006 by which the Commissioner (A) has accepted the assessee's plea that epoxy resin and ager applied on the slaps in the process of manufacture, which is ultimately exported are consumables. Revenue has contended that both these items a .....

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..... ssioner (A) has examined the issue in detail and has also applied the Board Circular dated 20-3-2002 to take a view that both these items are consumables. In view of this position, we are of the considered opinion that Revenue has not made out a prima facie case in their favour for grant of stay. The order given by the Commissioner (A) is a detailing speaking order, hence the stay application is r .....

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