2013 (5) TMI 81

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.... A.R. Appellant is seeking stay of demand of Rs. 72,68,314/- along with penalty of Rs. 1 Lakh confirmed by the adjudicating authority vide order in original. 2. The appellant is a manufacturer of RF Feeder Cable falling under Chapter Heading 8544 of Central Excise Tariff Act, 1985. It is the case of the appellant that feeder cable manufactured by them are cleared to M/s Tata Teleservices Ltd....

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....es which reached M/s Tata Teleservices, Mumbai through M/s Vector Technologies, to whom the appellant had supplied them with accessories. 4. Learned Counsel submits that Cable Assembly Accessories supplied by them to Vector Technologies were meant for Tata Teleservices Ltd., Mumbai in respect of feeder cable assembly accessories. As such, the adjudicating authority ought to have granted input c....

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....erein it is mentioned that delivery as per requirement of Tata Teleservices Ltd. and specifications as above by Tata Teleservices Ltd. He has also referred to other purchase order. 7. We have considered the rival submissions and perused the records. It is not disputed that M/s Vector Technologies have no connection whatsoever with the appellant company. There is nothing on record to suggest tha....