TaxTMI 
TaxTMI 
2007 (9) TMI 445
X X X X Extracts X X X X
X X X X Extracts X X X X
....rd both sides. 2. This is an application under Section 129E of the Customs Act, 1962 filed by the applicant for waiver of pre-deposit amount and to grant stay of the operation of the Impugned Order passed by the Commissioner of Customs (Appeals), Mumbai. 3. The Commissioner of Customs (Export), Mumbai has sanctioned refund of Rs. 4,00,422/- as against the Bill of Entry No. 2766 dated 1....
X X X X Extracts X X X X
X X X X Extracts X X X X
....who ultimately decided the classification in favour of the appellants holding that the goods are classifiable under CTH 1302.19. Thereafter the revenue deposit was reviewed by the Commissioner of Customs (Exports). 4. Thus the refund order has been reviewed by the Commissioner of Customs (Export), Mumbai while applying the ratio in the case of Sahakari Khand Udyog Mandal Ltd. v. CCE - 2005 (....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... and also seeks stay of the operation of the impugned order. 6. The ld. DR Shri Dewalwar points out that the aforesaid decision of the Apex Court is directly applicable to the instant case as such the impugned order is no way erroneous and cannot be stayed, in order to safeguard to the interest of the revenue. 7. The ld. counsel for the appellants relied upon the case law of G.K. Elect....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he case of Sahakari Khand Udyog Mandal. In other words, it is to be said whether the above ratio evolved apply to such deposit or not needs to be thoroughly verified at the time of disposal of the case. At this stage considering the stay application, I am satisfied that there exists a prima facie case and the balance of convenience in favour of the appellants to consider stay of the operation of o....