2015 (10) TMI 1814

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..... and vide Stay Order Nos. 1960-1961/2012 dated 03.12.2012 passed in the case of M/s Punjab Telenet Cables Ltd., unconditional stay was granted. - appellant is entitled to unconditional stay. We order accordingly. We further note that the Commissioner (Appeals) has dismissed the appeal for non-compliance with the stay order passed by him directing to deposit the entire duty and a part of the penalty .....

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..... For manufacture of the said goods, moulds are being provided by Nilkamal, cost of which is admittedly being added in the assessable value of their final products. The final products manufactured by them is sold to Nilkamal and transferred to their depots. The goods are further being sold by Nilkamal from their depots only, to the customers. 2. The Revenue, by undertaking a view that the appella .....

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..... As such, we are of the view that the appellant is entitled to unconditional stay. We order accordingly. We further note that the Commissioner (Appeals) has dismissed the appeal for non-compliance with the stay order passed by him directing to deposit the entire duty and a part of the penalty. As the appellants have been granted unconditional stay, we set aside the impugned order and remand the ma .....

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