2013 (12) TMI 1034

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....: Mr. R. Gurunathan, Additional Commissioner (AR) ORDER Per: B.S.V. Murthy; The appellant is engaged in the manufacture of cosmetics and toilet preparations. They have two factories one at Baddi, Himachal Pradesh and another at Jeedimetla in Andhra Pradesh. The unit at Himachal Pradesh is also engaged in the manufacture of branded goods pertaining to various other companies. The dispute i....

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....included. Further he fairly admits that in the same appellants case when the stay application was considered, this Tribunal vide Order No. 1202/2009 had required the appellants to deposit the entire duty demanded. It is his submission that in view of the provisions of para 3(a) of the notification they are eligible for the exemption and therefore waiver should be granted. 3. The learned AR wou....

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.... 4. After considering the submissions made by both the sides, we find that the issue is similar to the one which was under consideration when the Stay Order No. 1202/2009 in the case of the same appellant. In that case this Tribunal had taken note of the fact that what was done in calculating the aggregate value of the clearances of all the excisable goods for the preceding financial year in term....