9911796707
TMI Blog2016 (12) TMI 1104X X X X Extracts X X X X X X X X Extracts X X X X ..... s been able to establish a prima facie case, which also would lien in favor of the petitioner while considering the aspect of balance of convenience. Stay of order-in-original dated 05.11.2013 sought for - Held that: - The three cardinal principles which have to be satisfied by the petitioner for being entitled to the grant of stay are [1] prima facie case; [2] balance of convenience; and [3] irreparable hardship. Petition allowed - decided in favor of petitioner. - WP. Nos. 4216 & 4217/2014 & MP. Nos. 1&1/2014 - - - Dated:- 9-11-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr.G.Derrick Sam For the Respondents : Dr. S. Seethalakshmi ORDER Heard Mr.Derrick Sam, learned counsel appearing for the petitioner and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority classified the product under CTH 85299090 and demanded the differential duty of a sum of ₹ 7,68,958/- for all the three Bills of Entry. 4 The learned counsel for the petitioner would submit that the petitioner has made out a prima facie case before the Commissioner [Appeals] inasmuch as in respect of an identical import, the Commissioner [Appeals] has passed an order in favour of the petitioner in Order-in-Appeal No.580/2013 dated 04.04.2013. Apart from that, the petitioner relied upon a Circular No.13/2013 issued by the Central Board of Excise and Customs dated 05.04.2013. Therefore, it is submitted that the Commissioner [Appeals] ought to have granted stay of demand of the differential duty and heard the appeals on merits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by the Central Board of Excise and Customs and the order passed by the Commissioner [Appeals] in assessee's own case in Order-in-Appeal No.580/2013 dated 04.04.2013. This Court is convinced that the petitioner is entitled to an order of stay without any condition for being able to contest the appeal before the Commissioner [Appeals]. 9 Accordingly, the writ petitions are allowed and the impugned orders in F.No.C3/1226 1228/D/2013-SEA dated 23.01.2014 are set aside and there will be an order of stay of the order-in-original dated 05.11.2013, till the appeals are heard and disposed of by the 1st respondent. Taking into consideration the fact that the appeals are pending since 2013, the 1st respondent is directed to dispose of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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