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TMI Blog2014 (5) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... ) TMI 48 - CESTAT, NEW DELHI] prima facie supports the case of the appellant, due weight has to be given to revenue neutrality at this tage of considering stay petition. However at this stage, we cannot, go entirely by the argument of revenue neutrality because we do not know whether the bulk drugs in question had gone into the manufacture of dutiable drugs in their sister units. Therefore, we are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch goods cleared during the period 01.08.2007 to 31.03.2008 and 01.04.2008 to 27.03.2009. Therefore, two Show Cause Notices were issued and adjudicated. On adjudication, amounts of Rs.2.76 crores and Rs.6.27 crores respectively stand confirmed against the applicant along with interest and penalty. 3. The learned Counsel for the applicant submits that the demand is broadly on three issues, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l in Kumar Arch Tech Pvt. Ltd. Vs. CCE-2013 (290) E.L.T. 372 (Tri. - LB) 5. In respect of valuation, the matter was not argued at length because similar matters were earlier heard by the Tribunal and pre-deposit of 50% of the disputed demand was ordered to be made. He places on record the Stay Order No.209/09, dated 27.03.2009 in Appeal No. E/325/2008/MAS. He further argues that though the appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E.L.T.25 (Tri.-LB). Since that decision is in favour of Revenue, pre-deposit on account of SAD is required to be made. 7. We have considered the submissions on both sides. Though the decision in the case of Moser Bear Indi Ltd prima facie supports the case of the appellant, due weight has to be given to revenue neutrality at this tage of considering stay petition. However at this stage, we cann ..... X X X X Extracts X X X X X X X X Extracts X X X X
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