2010 (3) TMI 421

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.... 2005   Shri Muthu Venkataraman for M/s. P.T.S. Narendra Vasan, for the Appellant. Shri B. Vijay Karthikeyan, for the Respondent. [Judgment per : F.M. Ibrahim Kalifulla, J. (Common)]. - Though the Miscellaneous Petitions for stay was posted for hearing, the grounds to be considered for disposal of the stay petitions, as well as the writ appeals are going to be the same, we dispose....

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....ct, 1962 apart from the levy of interest and penalty. 3. The writ petitions were disposed of by the learned Judge by the order impugned in these writ appeals. The learned Judge by relying upon the decision of this Court reported in 2008 (227) E.L.T. 355 (Mad.) (Madura Coats Limited v. Commissioner of C.Ex., Madurai) took the view that the report cannot be accepted on the basis of an affidavit a....

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....ept the said submission so made on behalf of the appellants. We find that in the Division Bench decisions reported in 2007 (218) E.L.T. 349 (P & H) (Commissioner of Customs v. Leader Valves Ltd. - 2007 (219) E.L.T. 73 (P & H) (Commissioner of Customs, Amritsar v. Vallabh Design Products) and 2009 (235) E.L.T. 587 (S.C.) (Commissioner of Customs (Preventive) v. Aafloat Textiles (I) P. Ltd. the proc....