2004 (6) TMI 380

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....sa Murthy, Consultants, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - The Revenue is seeking stay of the operation of Order-in-Appeal 21/2003 (H-II) Cus., dated 7-10-2003. The Commissioner (Appeals) has held that the imported item 'Printer Mechanism' is eligible for the benefit of exemption under Notification 17/2001-Cus. The Revenue's contentions is that the item is not e....

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....85/2003 and the Tribunal after due consideration did not grant stay of the operation of the Order of the Commissioner (Appeals) granting benefit of the Notification on the same item. The stay application was rejected by Stay Order No. 123/2004, dated 3-2-2004. 2. On a careful consideration we notice that the Tribunal in the Stay Order No. 123/2004, dated 3-2-2004 has already expressed their ....