2013 (11) TMI 392

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....i N. Jagdish, Superintendent (AR) ORDER Per: P.G. Chacko; This application filed by the appellant seeks waiver of pre-deposit and stay of recovery in respect of the adjudged dues including an amount of customs duty of Rs.55,40,298/- demanded on Liquefied Petroleum Gas (LPG) imported during 1998-99 and 1999-2000. After perusing the records and hearing both sides, we find that the appellant, duri....

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....The adjudicating confirmed the demand under Section 28 ibid in a common order passed in adjudication of the two show-cause notices. The Commissioner (Appeals), in an appeal filed by the assessee, upheld the demand. 2. The learned counsel for the appellant has relied on MRPL vs. CCE, Bangalore: 2002 (141) E.L.T. 247 (Tri.-Bang.) and Commissioner vs. HPCL: 2000 (121) E.L.T. 109 (Tri.). The learned ....