2010 (12) TMI 133

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....bsp;        For Respondent's:- Shri R. Nagar Per: MR. B.S.V. Murthy:             Issue involved is the same in all the appeals and all the appeals also emanate from the same order-in-appeal.  Hence all the appeals are taken together and a common order is passed.  2.   &nbs....

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....rder.  4.         Learned advocate on behalf of the appellants submitted that in this case demand could not have been raised under Section 28 of Customs Act, 1962 and he relies upon the decision of the Tribunal in the case of Harsh International reported in 2007 (217) ELT 528 (Tri. Mumbai).  Further he also submitted that duty could not have bee....

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....rits, in any case the matter is required to be remanded.  At this stage the learned advocate was asked to make an offer and he fairly made an offer to deposit an amount of Rs.2.5 lakhs which was accepted by the learned DR also.  Having regard to the legal submissions, financial condition of the appellant and prima-facie case, we consider this to be a very fair offer.  Accordingly th....