2007 (7) TMI 521

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.... Consultant, for the Appellant. Shri K. Sambi Reddy, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - The Stay applications and appeals are taken up together for disposal. The appellants had imported capital goods in terms of the EXIM Policy 1997-2002 and respective Notifications. The time for fulfillment of the export obligation has not yet expired and the goods a....

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....irm the demands in the light of law and the following two rulings. (i)      DSL Software India Ltd. v. CC, Bangalore - 2005 (181) E.L.T. 250 (Tri.-Bang.) (ii)    CC, Bangalore v. Infosys Technologies Ltd. - 2003 (159) E.L.T. 863 (Tri.-Bang.). 2. We have heard both sides in the matter and perused the records. We find that the submissions made by....