2014 (3) TMI 447

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.... Appellant. Dr. J. Nagori, Addl. Commissioner (AR), for the Respondent. ORDER This Stay Petition is filed for waiver of pre-deposit of duty of Rs. 1,74,79,458/-, interest thereof and equal amount of penalty imposed. 2. The above said amounts have been confirmed by the adjudicating authority in remand proceedings for the period within the limitation. The said demand has been confirmed on t....

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....to the judgment of Hon'ble Supreme Court in the case of Sunder Steels Ltd. - 2005 (120) ECR 151 (S.C.) = 2005 (181) E.L.T. 154 (S.C.), wherein in an identical situation, it was held in favour of the assessee. It is also his submission that Government of India has always used a specific word for exempting a particular product if they intended such exemption to be granted only if raw materials are u....

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....d back as the Commissioner has not considered the direction given by the Tribunal in the Final Order while remanding the matter back. 5. After considering the submissions made by both sides and perusal of the records, we find that the condition Nos. 123 & 126 of Notification No. 6/2002 which exempts Twisted Polyester Filament Yarn and Draw-twisted Polyester Filament Yarn, produced by the app....