2012 (8) TMI 289

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.... This Stay Petition is filed for waiver of duty of Rs.1,01,078/-, interest thereof and penalty of equal amount and also penalty of Rs.25,000/- on the authorized signatory of the appellant firm.   2. The above said amounts have been confirmed by the adjudicating authority and upheld by the first appellate authority only on the ground that the appellant is not able produce CAS-4 certificat....

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.... submits that they will be able to produce the CAS-4 certificate before the adjudicating authority and today he is unable to produce the same before us.   5. After considering the submissions made by ld.D.R., we find that the entire issue revolves around the factual matrix of production of CAS-4 certificate for the purpose of valuation of the goods manufactured on job work basis. Since the....