2003 (10) TMI 543

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....ran, Advocate, for the Appellant. Shri K.L. Bablani, Jt. CDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - These Stay Applications are being disposed of by this common order as they have arisen out of same impugned proceedings initiated by Show Cause Notice dated 1-7-2002 demanding duty for the period 25-2-2000 to 31-3-2002. 2.  The appellants have two units - o....

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.... unit. 4. Learned Advocate of the appellants, for the purpose of this Stay Application, contended that the demands are barred by limitation; that out of the total demand of Rs. 62,81,378.08 an amount of Rs. 34,37,099/- relates to the extended period and due to the revenue neutrality, the two units being of the same company, there was no loss of revenue or intention to evade duty. There was....

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....of any amount in view of the ineligible manner of valuation, resorted to by the Talasari unit. 6. After considering the material on record and the submissions made, we find a lot of force in the contention made by the ld. Advocate. The decision on appropriate valuation is required to be settled at the final hearing. However, from the chart as prepared and brought on record by the appellant....