2014 (2) TMI 696

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.... (Adv.), Shi G P Thomas (AR) For the Respondent : Shri K J Kinnariwalla (AR) JUDGEMENT Per : Mr. M.V. Ravindaran; When this stay petition was called out after hearing both the sides, we find the issue lies in a narrow compass; in view of this application for waver of the pre-deposit of the amount involved is allowed and appeal itself is taken up for disposal. 2. Heard both the sides. 3. On p....

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....nd additional duty on the pipes imported by them. It is also not disputed that the appellant utilized/used these calibrated pipes for further manufacturing of their final products and paid proper duty on such final products. It is also not disputed that the appellant had filed bills of entry, when the calibrated pipes were imported and the customs authorities have assessed the bills of entry. On t....