2011 (11) TMI 570

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....RDER None present for the appellant. Though this matter has been listed for hearing of stay application, considering the pendency of the Tribunal and also looking pulpable dispute without any substantive allegation as is apparent from Para 6 of the Appellate Order, it is preferable to dispose appeal itself. That is done by this Common order dealing with stay application and appeal. 2. Nothin....

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....es resulted with no inventory discrepancy. It was also submitted that cigarettes cannot be manufactured from tobacco alone. But the appellate authority upheld the adjudicating finding that raw material like cigarette paper, filter rod and filter paper can be arranged from outside for manufacture of cigarettes. 4. Above is factual position as is apparent from orders of both the lower authorities....