2015 (3) TMI 254

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.... JUDGEMENT PER: R.K. Singh; The appellants have filed this stay application along with their appeal No. ST/60573/2013-CU[DB] against the Order-In-Appeal No. CE/APP/DLH-IV/119/2012 dated 09.07.2013 which has sustained the Order-in-Original No. 01/A.K. Singh/Division IV/A.C. 2012-13 dated 20.04.2012 which confirmed a Central Excise Duty demand of Rs. 1,39,935/- along with interest and mandato....

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....appellants have contended that: (i) On the parts which were found in semi-packed/unpacked condition, no duty has been confirmed in the impugned order; (II) The loose parts found by Audit were not supplied by M/s. Spicer India Ltd. Even if it is presumed that these parts were actually supplied by M/s. Spicer India Ltd. it cannot be extrapolated to conclude that all the parts supplied by them ....