2012 (3) TMI 183

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.... we find that there is no liability towards duty, interest or penalty, which needs to be stayed. Hence, we dismiss the Stay Petition as infructuous.   2. After considering the submissions made by both sides, we find that the appeal itself can be disposed off at this juncture as the issue lies in a narrow compass. On perusal of the records, we find that the first appellate authority, had in a....