2011 (2) TMI 1168

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....spondent. [Order per : M.V. Ravindran, Member (J)]. - This stay petition is filed for waiver of pre-deposit of an amount of Rs.2,60,80,437/- confirmed by the adjudicating authority under Section 11A of the Central Excise Act, 1944 and the interest thereon under Section 11AB of the Central Excise Act, 1944 on the allegation that the appellants has to pay the differential duty for the improper va....

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....istration. It is his submission that aggrieved by the order, they preferred an appeal before the Tribunal, and this Bench vide Order No. A-888/WZB/06, dated 24-4-2006 set aside the impugned order and directed the lower authorities to issue single registration certificate. It is his submission that this order of the Tribunal stands confirmed by the dismissal of appeal of Revenue, by the Hon'ble Hig....

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....nue appeal, the appellants had applied for single registration in 2007. Subject to such an application only the revenue granted the registration and that is with effect from 23-1-2008. It is his submission that the question of revenue neutrality does not arise in this case as both units are separate assessees; and duty liability arises as decided by the Larger Bench. 5. We have considered th....