2014 (2) TMI 1041

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....h Jain, Authorized Representative (DR) ORDER Per. Archana Wadhwa :- The total demand for which the stay petition stand filed is to the tune of Rs. 1,62,93,627/-. Out of the said demand, an amount of Rs. 86,15,021/- is under the category of Intellectual Property and an amount of Rs. 76,78,606/- is under the Consulting Engineer. 2. After hearing both the sides, we find that an identical ....

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....category is justified. Similarly, the appellant has not disputed that the engineers of foreign parties came to their premises for giving advice and consultancy for the manufacture of aircrafts. As such, we prima facie agree with the Adjudicating Authority that the demand on the said count is also sustainable. 4. However, we find that the demands stand raised by invoking the longer period of lim....