2001 (8) TMI 776

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.... Shri P.K. Jain, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. - When this stay application came up for hearing, both sides agreed that the appeal itself can be disposed of. 2. The appellant confined its contention only to the question of limitation. According to the appellant, the duty to be payable by him within a period of six months would come to about Rs....

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....allegations are identically worded. In view of the above, we find that the Department was not entitled to apply the extended period of 5 years in the present case. 3. We therefore set aside the impugned order. The appellant is directed to deposit an amount of Rs. 2.5 Lakhs within a period of one month. The Commissioner shall adjust the above amount towards the duty payable for the normal p....