2011 (4) TMI 1091

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....: B.S.V. Murthy     Duty of Rs.6,53,951/- with interest has been demanded and equivalent amount of penalty has been imposed on the appellant on the ground that in respect of the goods manufactured by them for M/s. Mahindra & Mahindra, drawing, designing and development charges have not been included. These drawing and designs were provided by M/s. Mahindra & Mahindra. 2. The....

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....e submitted that dismissal of the appeal by learned Commissioner (Appeals) on the ground of non-compliance with the stay order requiring the appellant to deposit 50% of the duty is not justifiable and requested that by accepting the deposit of Rs.90,000/- which was already paid by the appellant, the stay petition may be allowed and the matter may be remanded to the Commissioner (Appeals) for decis....

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.... Mahindra,  the submission made by the learned Counsel shows that the clearances made under different Heads. We also find that in respect of one entry in the month of April 2004, shows the figure as Rs.22,64,108/- as the total value of clearance whereas the figures shown by the learned Commissioner is as Rs.22,64,107/- as the value of clearance to made to M/s. Mahindra & Mahindra. Obviously o....