2007 (7) TMI 561

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....R, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - This stay petition is relating to the Appeal No. E/508/07 against the order of the Commissioner (Appeals) No. 44/2007(Ahd-I), dt. 31-1-07. 2. After hearing both sides for a while on the stay petition, we find that a simple issue is involved in the appeal and therefore, grant waiver of pre-deposit and proceed to hear the appe....

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.... as well. (c) The Commissioner (Appeals) thereafter passed the order-in-appeal No. 44/2007(Ahd-I), dt. 31-1-07, rejecting the appeal of the appellant and reducing the amount of penalty. 4. The learned advocate appearing for the appellant submits that the gifts are given by the dealers to their customers as a trade promotion activity and the appellant had no role to play except by way of fac....