2007 (5) TMI 441

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....akshina Murthy, Advocates, for the Appellant. Shri Anil Kumar, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. -  These appeals have been filed against the Order-in-Original No. 09/2005(Commr.) dated 22-2-2005 passed by the Commissioner of Central Excise & Customs, Belgaum. 2. The appellant entered into contracts with the Indian Railways for the manufacture....

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....aging Director of the appellant company. 4. S/Shri K.S. Ravi Shankar and R. Dakshina Murthy, the learned Advocates, vehemently argued that the entire demand was time barred and deserves to be set aside. Shri Anil Kumar, the learned JDR, reiterated the impugned order. 5. Heard both sides. 6. The main points urged by the learned Advocates were:- (i)    ....

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....tion amount due becomes final only after the result of the Book Examination Clause by the Ministry of Finance. We are  not impressed with this argument. The Book Examination is only to ensure that the escalation granted is not abnormal. In our  view, the moment the appellant received the escalation charges, they would be  liable for payment of duty on them to the Government. We find....