2014 (11) TMI 1073

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....V. RAVINDRAN, MEMBER (JUDICIAL) & MR. H.K. THAKUR, MEMBER (TECHNICAL) For Appellant: Shri P.M. Dave, Shri Dhaval Shah, Shri Anand Nainawati - Advocates For Respondent:  Dr. Jeetesh Nagori, Addl.Commissioner (AR) Per: M.V. Ravindran 1. All these 5 Stay Petitions are filed for waiver of pre-deposit of the amount of Customs duty and Excise duty, interest thereof and penalties imposed. 2. He....

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....Excise duty.  He would also submit that the Superintendent of Central Excise vide his last letter dt.25.10.2004 has withdrawn the earlier letter and stake claim for the Government dues with the official liquidator.  It is his submission that the appellant having successfully bidded for the goods cannot be saddled with the Revenue's dues and Revenue should prefer a claim before the offici....

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....llant having purchased the goods in auction, has to be considered as an importer in the shoes of an EOU and since the EOU has executed a bond, the said bond can be enforced for the demand of duty. 6. We have considered the submissions made at length by both sides and perused the records. 7. We do not agree with the findings recorded by the adjudicating authority on confirmation of the dues from ....

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....ed the official liquidator to record their claim for the recovery of the Government dues of approximately Rs. 36.33 Crores.  When such letter is there on record and has been filed with the official liquidator, Revenue cannot turn around to say that they can invoke extended period for demand of duty liability. 9. Thirdly, we find that similar situation arose in the case of Dytron (India) Ltd ....