2011 (2) TMI 1359

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.... Shri R. Rangaswamy, Consultant, for the Respondent. ORDER In this application filed by the Commissioner (Appellant), the plea is that the operation of the Appellate Commissioner's order be stayed. Moving this application, the learned SDR submits that the order of the Commissioner (Appeals) is not correct, legal or proper for the reasons stated as grounds of the appeal filed by the Commissi....

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....ry, based on which the duty was paid. The appellant has also relied on the decision of a learned single Member in the case of CC, Nhava Sheva v. Indian Farmers Fertilizers Co-op. Ltd. - 2009 (237) E.L.T. 570 (Tri.-Mumbai). 2. The learned counsel for the respondent opposes the present application on the strength of the observations made in the impugned order. He also points out that an appl....