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TMI Blog2023 (2) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... ideration that is weighed with authority or the Tribunal for granting or refusing stay is not always akin to the consideration the authorities would be taking for deciding the main case. It is appreciated that the Tribunal would have felt that the effort in disposing of the stay petition and the appeal could be the same. But what misses the attention of the Tribunal is that the argument will certainly be different in deciding a stay petition and the appeal. Though it has not been categorically stated that the appeal has been heard and disposed of along with the stay petition, from the reasons recorded by the Tribunal, we are satisfied that the appeal ought not to have been disposed for hearing and without posting the appeal for consideri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght for review of the order of the Commissioner, which was not accepted and finally, the order in Annexure-D was questioned before the Customs, Excise Service Tax Appellate Tribunal, South Zonal Bench, Bangalore (for short, the Tribunal ), in appeal No. C/20618/2017-DB. The Tribunal dismissed the appeal through the order impugned in the appeal. 4. Adv Dennis Varghese, appearing for the appellant, has laid much emphasis on the disposal of the appeal while deciding the stay petition, the para needs to be excerpted and reads thus: 4. After perusal of records, we find that the appeal itself can be disposed of. Accordingly, after dismissing the stay application, we take up the appeal for disposal. 5. SI.No.332 of the Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the Revenue does not properly appreciate the Entry in the exemption notification. The Entry deals with granting an exemption for non-conventional energy devices. Sl. No.332 in list 8 falls under that category. The nomenclature is not a deciding factor. But the product s functionality should be taken care of for granting the exemption. On the merits, it is argued that the test required for deciding whether the goods imported merits exemption or not, has been applied by all the authorities. There is no reason, much less a substantial question, available warranting interference of this Court on the consideration and disposal of merits while considering the stay petition. The learned counsel supports the finding by arguing that the argument ..... X X X X Extracts X X X X X X X X Extracts X X X X
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