2014 (4) TMI 838

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..... ORDER Per : Mr. M.V. Ravindaran; These two stay petitions raise the same issue and hence they are being disposed of by a common order. 2. These two stay petitions are filed for the waiver of pre-deposit of the amounts confirmed by the adjudicating authority as differential duty liability along with interest and penalties have been imposed on the ground that the appellants herein have not disch .....

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..... se clearances made by the appellant to their purchasers. It is his submission that the issue has been clarified by the Central Board of Excise and Customs in the Central Excise Manual, in Chapter 3, Part 3 at page No. 6.40. 4. After hearing the submissions made by the learned departmental representative, we find that there is no dispute that the items which are cleared and sold by the appellant a .....

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