1998 (6) TMI 150

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....umar, SDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. - Ld. Advocate, Shri S.C. Mohanty prays for staying the operation of the impugned order enhancing the prices of calcined alumina manufactured in their unit at Damanjodi and transferred to their sister unit at Angul on the ground that some sales at higher prices are being made by the applicants to some other buyers. The appli....

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....d a certificate from the Committee of Secretaries, the Tribunal may not be able to, decide the case on piece-meal basis on the two issues arising out of the same impugned order. Therefore, the prayer for operation of the impugned order inasmuch as the order remains stayed by virtue of the Supreme Court's direction till the Revenue gets a certificate from the High Powered Committee. He has also rai....

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....of the foregoing position since the burden of enhancement of value is not causing any injury to the applicants inasmuch as they are getting the Modvat credit of duty paid at the enhanced value, we do not think it is a fit case for staying operation of the impugned order so far as the applicants are concerned. This is more so, when the applicants have been carrying on without feeling any pinch for ....