2009 (6) TMI 706

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....iyar, SDR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. -  Heard the learned Advocate for the appellants and learned SDR for the respondent. By the present application, the appellants are seeking stay of operation of the impugned order dated 17-7-2008 and dispensation of the requirement of pre-deposit of the entire duty, interest and the penalty amount. I....

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....ent for the inclusion of value of bought-out-items such as electric motors, control panels etc. in the assessable value of electrical centrifuges manufactured and cleared by the appellants. 4. Bare perusal of the order passed by the Tribunal in the earlier matter discloses that the contention of the appellants that the bought-out-items were not essential for electrical centrifuges manufactur....

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....otal waiver of the amount, and the Tribunal had considered it appropriate to order the deposit of one-fourth of the duty demanded and hence a similar criteria may be followed in the present case. 5. Records nowhere disclose that the finding arrived at by the Tribunal by deciding the earlier stay application needs reconsideration, while dealing with the present stay application. We do not fin....