https://www.taxtmi.com/caselaws?id=93579 The Tribunal dismissed the Department's stay application because the classification pleaded in the application did not match the classification pursued in the unamended appeal memorandum. The Commissioner (Appeals) had classified holograms under Heading 4911.99, while the Department's appeal challenged that finding on a different footing, and the original show cause notice had proceeded on Heading 3919.90. As the stay request advanced a further inconsistent classification and the appeal memorandum had not been amended, the Tribunal found no basis to grant stay and rejected the application. en-us Mon, 15 May 2000 00:00:00 +0530 Mon, 14 Nov 2011 14:51:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93579 The Tribunal dismissed the Department's stay application because the classification pleaded in the application did not match the classification pursued in the unamended appeal memorandum. The Commissioner (Appeals) had classified holograms under Heading 4911.99, while the Department's appeal challenged that finding on a different footing, and the original show cause notice had proceeded on Heading 3919.90. As the stay request advanced a further inconsistent classification and the appeal memorandum had not been amended, the Tribunal found no basis to grant stay and rejected the application. Case-Laws Customs Mon, 15 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93579