2015 (10) TMI 1965

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....herjee, CA, for the Appellant. Shri Pramod Kumar, Jt. CDR, for the Respondent. ORDER These stay applications have been filed by the appellants along with respective appeals against Order-in-Original No. 34/COMMR/CEX/BPL-I/2013, dated 30-8-2013 in terms of which a demand of Rs. 4,02,70,377/- [Rs. 1,95,17,425/- on clearances by M/s. Akansha Sales Promoters India Pvt. Ltd. (ASPIL) and Rs. 2,07,52,....

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....by holding their product classifiable under heading 94.06 is unsustainable. The appellants have also contended that they have manufactured canopies for toll plazas, petrol pumps etc. and these cannot be covered under the scope of pre-fabricated buildings, as they did not have any wall/ doors/windows. 4. We find that the issue of classification under heading 94.06 was the subject matter in th....