2013 (9) TMI 860

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..... Shri S.R. Meena, DR, for the Respondent. ORDER Heard ld. Advocate for the appellants and DR for the respondents. In spite of the matter being admittedly covered by the decision of the Tribunal in the case of JSW Steel Ltd. v. CCE reported in 2009 (14) S.T.R. 310 (Tribunal), the Commissioner, Shri Rajiv Bhatia has recorded in the impugned order as under :- "I find that said judgment o....

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....ssioner is able to lawfully distinguish such order of the Tribunal; the Commissioner has no option than to follow such order of the Tribunal. It was highly improper for Shri Rajiv Bhatia, Commissioner to ignore the order of the Tribunal in the case of JSW Steel Ltd. (supra). 3. The above ground is sufficient to stay the impugned order and to waive the demand therein till the disposal of the app....