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2011 (9) TMI 857

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..... s not granted stay against the said order, we deem it fit to hold that the appellant has prima facie case in his favour - Decided in favour of assessee. - E/1947-1948/2010 - Stay Order Nos. 894-895/2011-EX(PB) - Dated:- 9-9-2011 - Ms. Archana Wadhwa and Shri Mathew John, JJ. None, for the Appellant. Shri K.P. Singh, DR, for the Respondent. ORDER On matter being called, the appell .....

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..... during the course of manufacture of their final product. 3. For the purposes of stay, we note that an identical dispute was the subject matter of another order of the Commissioner in the case of M/s A.P. Solvex Ltd. case [2005 (192) E.L.T. 292 (Tribunal)]. The adjudicating authority held in favour of the assessee. Though the said order passed by the Commissioner was appealed against by Revenue .....

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..... as the CESTAT order dated 1-5-2009 is not a final order. Further, it will not be proper to keep the appeals pending till final decision of CESTAT, as requested by the respondents. 4. In view of the fact that the Commissioner has already decided an identical dispute in favour of the assessee and Tribunal has not granted stay against the said order, we deem it fit to hold that the appellant has .....

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