2008 (11) TMI 510

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.... Shri V. Choudhary, DR, for the Respondent. [Order per : D.N. Panda, Member (J)]. - Ld. Counsel Shri B.L. Narasimhan has challenged the order of the adjudication submitting that the goods cleared on the relevant date shall invite duty liability as cleared falling under the classification claimed by the Appellant appropriately. While Revenue claims that the goods cleared shall be dutiable ....

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....ny India Ltd. in Civil Appeal No. 8236 of 2002 delivered on 23-9-08, Tata Motors Ltd. v. CCE, Jamshedpur reported in 2008 (222) E.L.T. 289. Also he relied on Tribunal's stay order in the case of M/s. L.G. Electronics in Appeal case No. 340-342/05, dt. 7-3-05 [2005 (191) E.L.T. 533 (Tribunal)]. 2. In addition to the above contention he also submits that the entire proceedings is time bared ....

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....ly sold by the appellant. This resulted in evasion by misclassification by the Appellant. In view of such factual situation, the appellant should make pre-deposit of the amount demanded. 3. We have heard the matter at length and perused the records as well as the citation made by the ld. Counsel. Prima facie, we are of the view that modus-operandi challenged by the revenue calls detailed f....