K. SHANMUGAVELU Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) AFTER hearing the matter for some time, we find that the appeal itself may be decided at the stage of stay petition hearing. Accordingly, after disposing the stay application, we take up the appeal for hearing.

(2.) IN view of the above notification, demand of tax is not sustainable. Accordingly, the impugned order is set aside. The appeal is allowed with consequential relief. Stay application is disposed of.