2009 (2) TMI 626

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.... for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The Revenue seeks stay of operation of the order of the Commissioner of Customs (Airport) Chennai dropping proceedings for recovery of duty of Rs. 11,37,404/- on account of misdeclaration and suppression of facts by denial of the benefit of Notification No. 21/02 dt. 1-3-02 at Sl. No.157 of the Table annexed thereto and....

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....edabad, 2006 (194) E.L.T. 129 (S.C.) would be more appropriate and applying the ratio of the Anjaleem Enterprises decision, the case of the department is on a very strong footing. 3. In view of the tact that the issue on merits is highly debatable and in view of the act that the Commissioner has followed a Supreme Court's decision and at this point of time, it is not possible to take a pri....