2013 (1) TMI 147

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.... by: Mr. Ganesh Havanur, Additional Commissioner (AR). Per: M Veeraiyan: Heard both sides on the stay petitions. 2.1. The four orders of the original authority have confirmed the demands of duties consequent to finalisation of provisional assessments for the period 1984 to 1986 based on 59 show-cause notices. The demand confirmed is Rs.43,92,72,792/-. The dispute related to inclusion of v....

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....he proceedings. 3.1. Now, an attempt has been made to make elaborate submissions before us with sample supporting documents. For example, in the case appeal No.E/705/2008, it was claimed that substantial part of the disputed demand amounting to 79% is relating to bought out components which according to the appellant, were never received in the factory but directly sent to the sites of contract....

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.... of 'design and drawing charges' as of now, they have not produced any documents and they are taking efforts to locate the documents. 3.5. He also submits that the appellant's company became sick in the year 2005 and that, at present, the company is in the process of being taken over by M/s BHEL. 3.6. Therefore, he seeks order for nominal deposit as in the case of Stay Order Nos.630 to 638/2....

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....r's (Appeals) order dated 13.6.2008). 5.2. Further in respect of the 'escalation charges', the appellant does not have a prima facie case for the entire amount and the other issues have to be gone into in details at the time of final hearing. 5.3. However, we take note of the fact that the appellant is a sick unit and is in the process of getting revived and therefore, we follow the yardstic....