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TMI Blog2014 (1) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... - Dated:- 4-12-2013 - Shri P.K. Das and Shri Mathew John, JJ. For the Appellant : Shri N. Viswanathan, Advocate For the Respondent : Shri K.S.V.V. Prasad, JC (AR) JUDGEMENT Per P.K. Das 1. The applicant filed this application for modification of the Stay Order No.42008/2013 dt. 24.7.2013 wherein the applicant was directed to make a predeposit of a sum of Rs.2,50,00,000/- within 8 weeks and upon such deposit the predeposit of balance amount of duty along with interest and penalty would be waived till disposal of the appeal. 2. The Learned advocate submits that while passing this stay order, some facts were escaped from the notice of the Bench which was argued by them. He drew the attention the Bench to the adjudicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2002 wherein the table clearly indicates CFL with choke and CFL without choke at different rates of duty. He further submits that in the present case, Tribunal had given a detailed finding in so far as the present case is covered by stay order in the case of Picasso Overseas Vs CC Chennai -2009 (243) ELT 359 (Tri.-Chennai). He also submits that the Hon'ble Bombay High Court in the Baron International Ltd. V UOI - 2004 (163) ELT 150 (Bom.), held that the Tribunal cannot modify the stay order which is interim in nature. 4. After hearing both sides and on perusal of the records, we find that it is appropriate to reproduce the relevant portion of the stay order as under :- "After hearing both sides, we find force in the submis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed provisional bond and had not submitted catalogue/specifications and, in this context, the item was treated as CFL without choke. We find from final Notification No.138/2002-Cus (supra), the table appended to the notification indicates two types of rates of duty on CFL with choke and without choke. 5. On a plain reading of the notification, it appears that anti-dumping duty could be imposed on CFL without choke and with choke. The Board's clarification in respect of items duty would be levied on two types of CFL such as Complete, ready to use wherein the choke is integrated within the lamp and choke is external. It would be decided after examining the entire catalogue and other facts at the time of appeal hearing. Considering the overal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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