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<h1>Appellate Tribunal rules duty payable only on finished goods, denies stay application.</h1> <h3>COMMISSIONER OF C. EX., CHANDIGARH Versus HFCL (WIRELESS DIV. UNIT-II)</h3> COMMISSIONER OF C. EX., CHANDIGARH Versus HFCL (WIRELESS DIV. UNIT-II) - 2007 (208) E.L.T. 130 (Tri. - Del.) The Appellate Tribunal CESTAT in New Delhi rejected the application for stay of an order since goods were damaged during manufacture and duty would be payable only on finished goods. The decision was made by Justice R.K. Abichandani and Dr. T.V. Sairam, JJ. The order was dictated and pronounced on 14-11-2006.