Appellate Tribunal revives Stay Petition & Appeal after COD Clearance. Dispute remanded for fresh decision. The Appellate Tribunal CESTAT, Kolkata recalled the earlier dismissal order and restored the Stay Petition and Appeal due to COD Clearance obtained by the ...
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Appellate Tribunal revives Stay Petition & Appeal after COD Clearance. Dispute remanded for fresh decision.
The Appellate Tribunal CESTAT, Kolkata recalled the earlier dismissal order and restored the Stay Petition and Appeal due to COD Clearance obtained by the Appellant Public Sector Unit. The dispute concerning exemption under Notification No. 32/04-S.T. was remanded for a fresh decision by the original Authority with reference to Circular No. 5/1/07-S.T., dated 12-3-2007, with mutual consent. The pre-deposit requirement was waived, and the Stay Petition was disposed of.
The Appellate Tribunal CESTAT, Kolkata recalled the earlier order of dismissal and restored the Stay Petition and the Appeal due to COD Clearance obtained by the Appellant Public Sector Unit. The dispute was regarding the availability of exemption under Notification No. 32/04-S.T. The matter was remanded to the original Authority for a fresh decision in light of Circular No. 5/1/07-S.T., dated 12-3-2007, with the consent of both sides. The requirement of pre-deposit was waived, and the Stay Petition was also disposed of.
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