- (1.) We have heard the learned Counsel for the parties in application being G.A. No. 2531 of 2009.
(2.) According to the learned Counsel for the appellant, as against the duty liability of Rs. 1,05,58,210.32, the appellant has already paid a sum of Rs. 52,79,105.16. Therefore the appellant is seeking stay against coercive recovery of the balance amount of Rs. 52,79,105.16p. It is submitted that the appellant company is running into losses and is unable to pay the balance duty amount or the amount of penalty, which is levied to the tune of Rs. 1,05,58,210.32. Reliance is placed on the certificates issued by the Warship Production Superintendent of the Navy Office at Calcutta to the effect that goods supplied by the appellant were for supply "as store for consumption On -Board a vessel of Indian Navy". (A/c. Karmuk).
(3.) On the other hand, learned Counsel for the respondent has opposed the said application. It is submitted that the matter is covered against the appellant by decision of the Apex Court in Leader Engineering Works v/s. Commissioner of Central Excise, Chandigarh, 2007 (212) E.L.T. 168 (S.C.).;