2013 (10) TMI 38

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....R Per : Mr. M.V. Ravindaran; All these stay petitions are filed for staying the operation of impugned Order-in-Appeal No. 267 to 279/2013/Cus/Commr(A)/AHD dated 08.04.2013 vide which the first appellate authority has set-aside the assessment done by the adjudicating authority. 2. After hearing both sides for some time on the stay petitions, we find that the appeals themselves can be disposed of....

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....E. 5. On perusal of records and the case laws relied upon by the first appellate authority, we find that the issue is no more res-integra. It was brought to our notice by the learned counsel on behalf of the respondents that lower authorities in order in original No. 03/Commr/2012-13 dated 19.3.2013, in respect of Ruby Ceramics Pvt. Limited, at Para-27 has clearly recorded that decision of the Tr....