2014 (4) TMI 9

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Respondent : Mr Shobha Ram, Commissioner (AR) JUDGEMENT Per: S S Kang: 1. Heard both sides. 2. Applicant M/s. Larsen & Toubro Ltd filed application for waiver of duty of Rs.161,61,27,251/- and Rs.6,37,544/-, interest and penalty. The adjudicating authority has also confiscated the goods and imposed a redemption fine of Rs.374 crores. Other applicants filed applications for waiver of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e they are liable to pay duty in respect of the parts which were cleared after packing, repacking, labeling, relabeling and affixing the MRP. 6. The contention is that in the present case the demand is beyond the normal period of limitation and in the case of JCB Ltd (supra) the Tribunal in the appeal filed by the Revenue only upheld the demand for the normal period of limitation. The applicant....