2004 (7) TMI 458

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....e Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - The appellant is seeking stay of the operation of the impugned Order-in-Appeal No. 15/2004 (T) (D) CE dated 19-2-2004. On an appeal filed by the Department, the Order-in-Original No. 24/2001-Adjn-Cex dated 20-12-2001, passed by the Addl. Commissioner of Central Excise dropping the proceedings initiated against the assessee was set as....

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.... He relied on the judgments rendered by the Tribunal in case of C.C.E., Meerut v. Moon Beverages Ltd v. C.C.E., Meerut [2002 (150) E.L.T. 976 (T) = 1999 (33) RLT 153 (CEGAT)] and in case of Krishna Bottlers (Vijayawada) Pvt Ltd., v. CCE, Guntur - 1999 (84) ECR 245 (Tribunal) and the Apex Court judgment rendered in case of Kanungo & Co. v. Collector of Customs, Calcutta & Others - 1983 (13) E.L.T. ....