1998 (2) TMI 197

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....ellant. Shri P.K. Jain, SDR, for the Respondents. [Order per : G.A. Brahma Deva, Member (J)].  This stay application is filed by the applicants for the waiver of pre-deposit of duty amounting to Rs. 2,70,33,595.00 and stay of the recovery proceedings. 2. Heard Shri V. Sridharan, ld. Counsel for the applicants. Department was represented by Shri P.K. Jain ld. SDR. 3. T....

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....iate parts (fuel tanks and struts) since the duty was paid by the vendor on intermediate product. He submitted that the issues involved in this case have already been considered by the Tribunal for the earlier period as per Order No. A/746-750/95-NB and A/772/95-NB, dated 15-9-1995. He submitted that it was clearly held therein that fuel tanks and struts are intermediate products as far as the app....

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.... force in the arguments advanced on behalf of the appellants that this is only a procedural matter and no loss of revenue is involved in this case. Furthermore, the issues involved in this case have already been considered by the Tribunal in detail in the order referred to above in the very party's case. Collector is not competent to express view different than the view expressed by the Tribunal. ....