2003 (10) TMI 569

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.... R. Bhagya Devi, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. -  The appellant is a PSU who have obtained clearance certificate from the Committee of Secretaries to pursue the appeal. In the impugned order, an amount of Rs. 69,76,361/- and along with an equivalent amount as penalty has been confirmed in terms of the show cause notice dated 27-3-2001 covering th....

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....um duty price in terms of the Tribunal's judgment rendered in the case of Srichakra Tyres Ltd., 1999 (108) E.L.T. 361. She submits that the learned Commissioner has not applied the ratio of Srichakra Tyres Ltd.'s case, on the plea that Revenue's appeal is pending before the Apex Court while he has distinguished the judgment cited by the appellants and also held that the demands are not time barred....