2014 (8) TMI 438

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Thakur This stay application and appeal have been filed by the appellant with respect to OIA SRP-200-VAPI-2012-13 dated 09.01.2013. 2. Shri S.J. Vyas (Advocate) appearing on behalf of the appellant argued that amount confirmed in this appeal is Rs. 2,21,995/- and interest of Rs. 76,554/-. It was submitted that against the above confirmed demand, appellant has paid the entire amount along wit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as only one appeal is sufficient. 3. Shri Govind Jha, (AR) appearing on behalf of the Revenue defended the orders passed by the lower authorities. 4. Heard both sides and perused the case records. As the issue revolving around a narrow compass, therefore, after allowing the stay application, the appeal itself is taken up for disposal. The judgment of this bench in the case of Sun Pharmaceuti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... stay in the present case. As regards the stay against the duty amount, he submits that in their own case, a stay order was passed by this Tribunal and the entire duty involved in that case was asked to be pre-deposited by them.      4. Learned DR appearing for the Revenue reiterates the findings of the lower authorities and submits that pre-deposit is required to be made by....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eparate OIOs were not issued with respect of each show cause notice. In the present proceedings also only one OIO has been issued by the adjudicating authority against four show cause notices and the OIO has mentioned four numbers i.e. OIO No. 41 to 44. In view of the above observations, it is clear that more than one show cause notices decided under a single OIO filing of one appeal is sufficient....