2009 (6) TMI 720

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... el, Consultant, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After hearing both the sides, we find that the stay petition stands filed by the Revenue praying for staying the operation of impugned order passed by Commissioner (Appeals), vide which he has held in favour of the assessee. The issue is as regards the interpretation of Notification No. 3/2006-C.E., dated 1-3-2006, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... red under a particular entry and cannot be said an exhaustive list. Reference has been made to the Hon'ble Supreme Court judgment in the case of Good Year India Limited reported in 1997 (95) E.L.T. 450 (S.C.) as also to Hon'ble Gujarat High Court decision in the case of Jalal Plastic Industries v. UOI reported in 1981 (8) E.L.T. 653 (Guj.). Accordingly, we reject the stay petition. Inasmuch as a s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X