2004 (7) TMI 590

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....he Respondent. [Order per : T. Anjaneyulu, Member (J)]. -  This is an application for granting stay of the appellant of the Order-in-Appeal No. 376/2003 (137-AHD)Cus/Commr(A)/AHD, dated 28-10-2003 and to waive the requirement of pre-deposit duty demand of Rs. 7,50,135/- filed by the appellant. 2.The  Commissioner (Appeals) has observed in para 8 of his order as follows : "In ....

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....idence and in accordance with the MOA itself." In view of his findings, he set aside the final assessment order of the Dy. Commissioner, Bhavnagar, dated 19-3-2002 in respect of Bill of Entry. The assessment should be finalised considering the price in MOA dated 2-7-2001. 3.The main contention of the appellant is that the price mentioned in the addendum to the Memorandum of Agreement has to ....