2008 (4) TMI 591

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.... Respondent. [Order per : P. Karthikeyan, Member (T)]. - This is an application filed by BHEL for waiver of pre-deposit and stay of recovery of the differential duty of Rs. 41.61 crores, interest and equal penalty imposed on BHEL towards its clearances of parts of boiler during the period 2002-03 and 2003-04. After hearing both sides on the stay application we dispense with pre-deposit and t....

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....nt reiterates the grounds in the appeal and submits that the proceedings are premature as the clearance of boiler is yet to be completed and the assessment is yet to be finalized. BHEL paid service tax on the value of engineering drawings as an Engineering Consultant and is registered with the department for the purpose. Therefore allegation of suppression was totally incorrect. The duty demand an....