2013 (2) TMI 389

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....   Per: M.V. Ravindran:   When these Stay Petitions are called, it was brought to our notice that first appellate authority has dismissed the appeal for non-compliance of pre-deposit ordered by him which was to the tune of 100% of duty liability and 50% of the penalty imposed on the main appellant as well as its partner.   2. After considering the submissions made by bo....

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....y produced the BIS certificate. It is his submission that condition of notification does not specify that the product should be certified by BIS, but it should only conform to specification as laid in BIS.   4. Ld.D.R. would submit that the appellant s production of certificate is of no avail as there was a circular of the Board which indicate upto 31.12.2006, the assessee could clear the ....