2019 (11) TMI 1422

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....en Submission Shri Rajeev Ranjan, Authorized Representative for Respondent ORDER ARCHANA WADHWA On matter being called nobody appeared. However our attention stands drawn to the written submissions filed by the appellant and their request to decide the matter on the basis of the same. Accordingly we have heard learned A.R. and have gone through the said written submissions. 2. It is....

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....t of the said amount as the same has to be considered as deposits and not duty. (i) 2009 (240) ELT 124 (T) in the case of Toyota Kirloskar Auto Parts Pvt. Ltd. (ii) 2009 (243) ELT 560 (T) in the case of Omjai Bhavani Silk Mills (P) Ltd. (iii) 2007 (218) ELT 563 (T) in the case of Binjrajka Steel Tube Ltd. (iv) 2005 (181) ELT 11 (AP-DB) in the case of Goldstone Engineering Ltd. 4. Co....