2013 (11) TMI 249

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..... appellant. Facts and circumstances of each case decide the order thereon. Further, every Court has its own discretion in passing order at the interim stage. Even that Court has power to vary or vacate its order. - Decision in the case of Empire Industries vs. UOI, [1985 (5) TMI 215 - SUPREME COURT OF INDIA] followed - stay granted partly - Appeal Nos. 55623 & 55653/2013 - - - Dated:- 8-4-2013 - .....

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..... vealed evasion of custom duty of Rs. 43,81,577/-. The issue of undervaluation was examined by the Adjudicating Authority and he opined that 10 number of bills of entry should be adjudicated resulting in demand of Rs. 43,81,577/-. In appeal, learned Appellate Authority in para 5 of his order clearly recorded that value should be based on tariff value of Brass scrap under Section 14(2) of Customs Ac .....

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..... n similar circumstances absolute stay was granted waiving requirement of pre-deposit in the case of Tanya Industries vs. CCE, New Delhi vide Stay order No. 56934-56935/2013-Cus dated 4.3.2013. We make it clear to the appellant that this appellant was not before Tribunal in the case cited by the appellant. Facts and circumstances of each case decide the order thereon. Further, every Court has its o .....

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