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TMI Blog2007 (4) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. The issue in both these stay applications are common, hence they are taken up together for disposal as per law. In one application total duty involved is Rs. 76,29,934/- and in another application the duty involved is Rs. 11,05,440/- besides penalty in each of the case. 2. The appellants are an 100% EOU working under STP Scheme. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and installed the entire goods in the bonded premises for generation of electricity, maintenance of air-conditioning system, UPS system, GD Sets and modular furniture. All these capital goods were fixed in the bonded ground floor while modular furniture were kept in several floors of the building which were also bonded. The appellants have to let out a small portion of their premises for a short p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave retrospective effect. It is their submission that the entire plant has been installed in the ground floor and therefore, its utility is for the entire building. If a small portion of the building is let out, that itself cannot be a ground to deny the benefit of the notification, as the plant installed in ground floor continues to be under the appellant's use for carrying on 100% EOU business. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bonded. The appellants prima facie have a strong case in their favour. Hence, the stay applications are allowed by granting wavier of pre-deposits and staying its recovery. As full stay is being granted, the appeals are required to be heard within 180 days. Hence, the matters to come up for final hearing on 7th August 2007, meanwhile the Commissioner to file his comments. (Pronounced and dictat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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