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TMI Blog2010 (9) TMI 1016X X X X Extracts X X X X X X X X Extracts X X X X ..... ankani & Hardik Modh, Advocates, for the Appellant. Shri Rajendra Nagar, SDR, for the Respondent. ORDER All the stay petitions are being disposed off by a common order as they arise out of same impugned order passed by Commissioner (Appeals), vide which he has confirmed the demand of duty of ₹ 14,67,15,486/- against M/s. Gujarat Adani Aviation Pvt. Ltd. apart from imposing penalty upon th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the impugned order, which for easy reference, is reproduced below : "65. Further, it is contended by the noticee that proceedings under similar show cause notices in the case of M/s. Airmid Aviation Service Private Limited and M/s. GMR Aviation Service Private Limited on similar allegations, have been dropped by Customs, Delhi vide separate orders dated 27-2-2009 and 31-3-2009. The Counsel of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground at this stage to hold in favour of the Revenue. Apart from the above, it stands shown to us that the Tribunal's stay order passed in case of M/s. International Air Charter Operations Pvt. Ltd. [2010 (252) E.L.T. 297 (Tribunal)], directing to deposit 50% of the duty, stand set aside by Hon'ble High Court of Delhi's order dated 22-9-2010 and the matter stand remanded to the Tribunal by giving ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal. In view of the judgments of Hon'ble High Courts of Bombay and Delhi, we find above offer of learned advocate to be fair. We, accordingly, direct M/s. Gujarat Adani Aviation Pvt. Ltd. to keep the bank guarantee alive during the pendency of the appeal, subject to which, pre-deposit of penalties imposed upon him as also on other appellants stand dispensed with and its recovery stayed during the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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