2015 (10) TMI 1963

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..... as the Notification and also the Board’s Circular dated 24-1-2014 are specific, therefore, it would be difficult to appreciate that if a single track machine is capable of producing the quantify of goods that could be manufactured by a double track machine, therefore, the single track machine be treated as double track machine, for the purpose of determination of rate of duty under the said Rules .....

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..... on of Duty) Rules, 2010 read with Section 11AC of Central Excise Act, 1944. 2. At the outset the ld. Advocate for the Applicant submitted that the issue involved in the present case is similar to the one relating to Ex. Ap. 951/11. It is his submission that this Tribunal after considering the facts and circumstances of the case vide order No. SO/75543/2014 dated 19-5-2014 allowed the Stay Appli .....

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..... mstances involved in the present four Applications are similar to the one in Ex. Ap. 951/2011, where this Tribunal after considering the issue on a prima facie basis, allowed the Stay Application of the Applicant. 6. The ld. AR for the Revenue in relation to Appeal Nos. Ex. Ap. 75041 75042/2014 argued that there is slight difference in the reasoning in sustaining the order. We are not impress .....

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