2006 (8) TMI 471

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.... the Appellant. Ms. Kusum Ranganath, Advocate, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  The stay and appeal are taken up together as the issue is covered by the Larger Bench judgment rendered by the Tribunal in the case of M/s. Atul Commodities & Others v. CCE, Cochin, Hyderabad - 2005 (184) E.L.T. 135 (Tri.-LB). The Commissioner (Appeals) has followed the ratio ....

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..... 2. The learned J.D.R submits that as the Kerala High Court judgment is in Revenue's favour and the matter is pending before the Supreme Court, therefore, the stay application be allowed. This is contested by the learned Counsel on the ground that the assessee comes within the jurisdiction of the Andhra Pradesh High Court and the Andhra Pradesh High Court judgment cited supra, would apply....