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TMI Blog2014 (3) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent (AR) JUDGEMENT Per P.K. Das; 1. After hearing both sides, we find that the issue involved is in a narrow compass, and therefore after granting stay, the appeal is taken up for hearing with the consent of both sides. 2. The appellant is engaged in the manufacture of printed and laminated articles of plastic and flexible plastic packing materials classifiable under Chapter 39 of the Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of stay order which is not taken into consideration and the appeal is dismissed for non-compliance. Therefore, they filed this appeal before Tribunal. He submits that in this case after use, the capital goods were cleared to their Cuddalore unit for making fresh engravings. It is also submitted that Cuddalore unit availed credit and paid duty on the fresh engravings which is again returned back to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring both sides, we find that the Tribunal on this issue granted unconditional stay in appellant's own case. However, appellant filed modification of stay order passed by the Commissioner (Appeals) which was not considered by him and the appeal was dismissed automatically. In view of that, it is appropriate to set aside the impugned order and remand the matter back to the Commissioner (Appeals) t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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