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TMI Blog2015 (11) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... Khaitan (Sr.Advocate) & Miss Sanjukta Gupta (Ad) For the Respondent : Shri S.S. Charterjee, Suptd (AR) ORDER Per Shri H.K.Thakur This stay application has been filed by the appellant for staying the operation of OIO No. 13/CE/Commr./Kol-VI/2011 dt 31/3/2011 passed by Commissioner of Central Excise Kolkata-VI. Under this OIO Adjudicating authority has confirmed a demand of Rs. 2,62,29,188/- ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g authority. That the present demand decided by the Commissioner was as a result of finalization of the classification. Learned Advocate made the bench go through Para- 3.3.1, & 3.4.1 & 4.9 & 4. of the Adjudication order dt 31/3/2011 to argue that it was brought to the notice of the Adjudicating authority that appellant intend to challenge the classification issue before Comm (A) but inspite of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceeding is whether demand of duty based on earlier order dt 31/3/93, passed by Assistant Commissioner finalizing the classification / rate of duty of the products manufactured by the appellant when the same was sad aside & remanded by CESTAT. Second issue raised by the appellant is that the Adjudicating authority was not justified in re deciding the classification /rate of duty issue when the w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said order of Assistant Commissioner. The other issue raised by the appellant., that a demand raised on the basis of earlier order of Assistant Commissioner, which is set aside does not survive, also needs deeper considerations. Appellant is, therefore, able to make a prima facie good case for complete waiver of the confirmed dues & penalty. We accordingly order that there will stay on the recov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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