2013 (4) TMI 716

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.... Shri S. Narayanan, Advocate, for the Appellant. Shri V.C. Khole, Dy. Commissioner (AR), for the Respondent. ORDER There are two appeals and two stay applications - one relating to Central Excise and the other relating to Customs arising from Order-in-Appeal No. PI/VSK/66/2010, dated 19-4-2010 passed by the Commissioner of Central Excise (Appeals), Pune-I. 2. The facts relevant fo....

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....eciation from the date of commencement of commercial production up to the date of expiry of the letter of permission which was in March, 2004 and accordingly confirmed duty demand of Rs. 24,23,896/- towards Customs duty and Rs. 54,873/- towards Excise duty along with interest thereon and also imposed penalties equivalent to the duty under Sections 117 and 112 of the Customs Act, 1962 and under Rul....

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....for the appellant submits that they are contesting only the computation of the duty demand as ordered by the learned Commissioner (Appeals). It is his submission that rate of duty that should apply would be the rate prevalent on the date of debonding i.e. 7-6-2006 and not the rate of duty prevalent at the time of importation/indigenous procurement. Both Notification No. 1/95 under which the goods ....

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....entral Excise, Rajkot - 2012 (278) E.L.T. 263 in respect of the above contention. 4. The learned Dy. Commissioner (AR) appearing for the Revenue reiterates the findings of the lower authorities. 5. We have carefully considered the submissions made by both the sides. Since the issue lies in a narrow compass, we are of the view that the appeals themselves can be taken up for disposal....