9911796707
TMI Blog2013 (12) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... orities below is not correct. Hence there will be waiver of pre-deposit and stay of recovery in respect of the amounts of duty worked out by the appellants on the basis of the finalized assessments. Further, there will be stay of the operation of the impugned order as well - Stay granted. - C/1233-1234/2009 - Stay Order Nos. S/257-260/2011-WZB/C-I(CSTB) & Misc. Order Nos. M/250-251/2011-WZB/C-I(CSTB) - Dated:- 27-6-2011 - Shri P.G. Chacko and Sahab Singh, JJ. Shri Prakash Shah, Advocate, for the Appellant. Shri A.C. Prabhakaran, JDR, for the Respondent. ORDER Each of the appellants has filed two stay applications, the first seeking stay of operation of the impugned order and the second seeking further relief of waiver of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SMB/WZB/MUM/2010/C-IV, dated 17-8-2010 in Appeal C/594/2009 [Commissioner of Customs (Export), Mumbai v. Shlok Exim Corporation - 2010 (259) E.L.T. 312 (Tri.-Mumbai). The order cited by the learned counsel is one passed by a Single Member of this Tribunal. The issue before the learned Single Member was whether the assessee (importer) was entitled to the benefit of exemption Notification No. 203/92-Cus. The learned Single Member did not have jurisdiction to handle such issue and hence the order cited by the learned counsel cannot be considered as a valid precedent. 4. However, another material cited by the learned counsel merits to be considered. He submits that the appellants have obtained favourable decision on the substantive issue from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessees from the licensing angle. The export item is synthetic shoes. The imported material is, admittedly, polyester fabric 58 . The Norms Committee s decision is in favour of the assessees. It is to the effect that the polyester fabric 58 can be considered as synthetic lining material for synthetic shoes covered by the relevant item of SION. Prima facie, therefore, the view taken by the authorities below is not correct. Hence there will be waiver of pre-deposit and stay of recovery in respect of the amounts of duty worked out by the appellants on the basis of the finalized assessments. Further, there will be stay of the operation of the impugned order as well. All the stay applications are disposed of accordingly. 8. The application ..... X X X X Extracts X X X X X X X X Extracts X X X X
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