2010 (9) TMI 1016

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....thy, Member (T) Shri V.S. Nankani & Hardik Modh, Advocates, for the Appellant. Shri Rajendra Nagar, SDR, for the Respondent. ORDER All the stay petitions are being disposed off by a common order as they arise out of same impugned order passed by Commissioner (Appeals), vide which he has confirmed the demand of duty of Rs. 14,67,15,486/- against M/s. Gujarat Adani Aviation Pvt. Ltd. apa....

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....tay, we would take note of Para 65 of the impugned order, which for easy reference, is reproduced below : "65. Further, it is contended by the noticee that proceedings under similar show cause notices in the case of M/s. Airmid Aviation Service Private Limited and M/s. GMR Aviation Service Private Limited on similar allegations, have been dropped by Customs, Delhi vide separate orders dated 27-....

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....rs of Customs, by itself cannot be made ground at this stage to hold in favour of the Revenue. Apart from the above, it stands shown to us that the Tribunal's stay order passed in case of M/s. International Air Charter Operations Pvt. Ltd. [2010 (252) E.L.T. 297 (Tribunal)], directing to deposit 50% of the duty, stand set aside by Hon'ble High Court of Delhi's order dated 22-9-2010 and the matter ....