2015 (11) TMI 451

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....make pre-deposit of Rs. 12 Lakh within the period of four weeks. 2. Learned Advocate on behalf of the applicant submits that the Tribunal while passing the stay order proceeded on the basis of the decision of the Hon'ble Himachal Pradesh High Court in the case of CCE vs. Chandra Laxmi Tempered Glass Pvt. Limited 2009 (234) ELT 245 (HP), which is not applicable, in the facts and circumstances of the case. He further submits that the Tribunal has not considered the decision of the Single Member Bench in the case of Sanathan Textile Pvt. Limited vs. CCE, Vapi 2013 (293) ELT 44 (Tri. Ahmd.), which has followed the decision of the Larger Bench of the Tribunal. He also submits that the Bench has not considered the decision of the Larger Be....

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....ed it would render the Statute redundant. The learned Advocate relied upon the decision of Single Member Bench of the Tribunal as under:- i) Sanathan Textiles Pvt. Ltd Vs CCE Vapi 2013 (293) ELT 44 (Tri-Ahmd) ii) CCE Kol-VII Vs Dhanvridhi Commercial (P) Ltd 2013 (287) ELT 463 (Tri-Kolkata) iii) N.C. Cable Ltd Vs CCE Delhi-II 2014 (299) ELT 467 (Tri-Del) iv) Pepsico India Holding P. Ltd Vs CCE Mumbai-II 2012 (284) ELT 514 (Tri-Mumbai) 10. We find that the Adjudicating authority passed the impugned order, following the decision of the Hon'ble Andhra Pradesh High Court and the CBEC Supplementary Instructions. The learned Advocate relied upon the decision of Single Member Bench of the Tribunal. It is....