2002 (1) TMI 508

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....the Appellant. Shri A.K. Mondal, DR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Arguing on both the Stay Petitions, Shri B.N. Chattopadhyay, learned Consultant for the applicant companies submits that M/s. Shakti Tubes Ltd. are engaged in the manufacture of Black Pipes which they cleared on payment of duty to their Sister Concern, M/s. Shakti Steel Pipes who gal....

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....l Excise Registration issued to M/s. Shakti Steel Pipes was ordered to be cancelled. Against the above Order of Cancellation, they filed an appeal before the Commissioner (Appeals) who reversed the Order of the lower authorities. Being not satisfied with the Order of the Commissioner (Appeals), Revenue filed an appeal before the Tribunal. The said appeal of the Revenue was disposed of by the Tribu....

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....as one and the same Unit. Shri Chattopadhyay, learned Consultant submits that the earlier Order of the Tribunal holding that both the Units are separate, has become final inasmuch as no appeal has been filed by the Revenue against the same Order. In this circumstances, it was not open to the Commissioner to hold contrary to what has been held by the Tribunal. 4. We have also heard Shri A.K....

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....ribunal in the higher forum. In this view of the matter, we grant unconditional stay to the applicant company, M/s. Shakti Tubes Ltd. 6. As regards the Stay Petition of M/s. Shakti Steel Pipes, it is seen that no duty has been confirmed against them or penalty imposed upon them. Shri Chattopadhyay, learned Consultant for the second applicant company explains that the prayer in the Stay Pet....