2004 (8) TMI 492

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....ri Arun Chopra, JDR, for the Respondent. [Order per : Krishna Kumar, Member (J)]. -  The appellant has filed an application for early hearing on the grounds mentioned as under :- (a)        The issue in the appeal is a very narrow issue namely inclusion of royalty in the value of components imported by the Applicants. The applicants submit that the ....

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....law on the issue. The applicants submit that this would result in financial hardship. The applicants submit that the balance of convenience is also in favour of the applicants. (c)        The applicants submit the issue in the appeal has decided on merits in favour of the applicant in the Larger Bench decision in the case of Panalfa [2003 (155) E.L.T. 287 (T. ....