2014 (1) TMI 468

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..... rge of duty liability on the same machines, if cleared subsequently without manufacturing activity - the appellant has made out a prima facie case in their favour – Pre-deposits waived till the disposal – Stay granted. - Appeal No.: E/974 of 2012 - Misc. Order No. M/11882/2013-WZB/AHD - Dated:- 15-4-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant: Shri D.K. Trivedi, Adv .....

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..... late authority and first appellate authority reversed the decision of the adjudicating authority on the ground that appellant had subsequently cleared the very same machines on payment of duty and if, any refund is arises, is only for the second clearance on payment of duty subsequently. 4. In our view, we find, the proposition of law as relied upon by the first appellate authority is not in con .....

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