2009 (11) TMI 701

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....er Chitakara, SDR, for the Respondent. ORDER The appellants are engaged in the manufacture of Hi-Fi Music System, Air Conditioners etc. They availed the benefit of Notification No. 8/99-C.E. dated 28-2-99 in respect of Hi-Fi Music Systems and Notification No. 10/99-C.E. dated 28-2-99 in respect of Air Conditioners. Benefit of both the notifications are available in respect of small scale uni....

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....it 50% of the duty demanded within eight weeks and report compliance on 26-8-2009. Appellants have filed a modification application in respect of the stay order which is under consideration today. 3. Shri Hardik Modh, learned advocate, on behalf of the appellants submitted that the decision on the stay petition was rendered ex-parte and appellants had genuine difficulties because of which they ....

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....r para 3(a) of the Notification No. 10/99. He also submits that there is another decision of this Tribunal vide Order No. A/1321/WZB/AHD/09 dated 3-7-2009 [2009 (247) E.L.T. 325 (T)] where a similar view has been taken. He also submits that the same member was part of the decision in the case of Noida Industrial Beltings as well as K.F. Beltings Pvt. Ltd. 4. Learned SDR submits that in view of ....

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....ion of stay order and allowing the stay petition, we take up the appeal for decision. 6. We find that as pointed out by the learned advocate, the decision in the case of K.F. Beltings Pvt. Ltd. and another decision of this Tribunal in the case of Nishi Mitsui Electronics, covered the issue in favour of the appellants and therefore for calculating the first clearances which are exempt, there is ....