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TMI Blog2002 (11) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : C. Satapathy, Member (T)]. Stay applications filed by M/s. Morarjee Brembana Ltd. and four others against Order-in-Original dated 28-11-2001 passed by the Commissioner of Central Excise and Customs, Nagpur were taken up for hearing. Shri D.B. Shroff, learned Advocate for the appellants argues that the demands have arisen in the context of retrospective amendm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts are required to pay only the Basic Excise Duty whereas the Commissioner has imposed duty under the Goods of Special Importance Act which is exempted under Notification No. 127/84-C.E., dated 26-5-1984. Similarly he states that the Commissioner has wrongly imposed cess which has already been paid to the Textile Committee. He states that if these are taken into account the duty liability will be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e value is concerned, he states that it is a debatable point therefore he is not pressing the same for deciding the stay petition. He, however, strongly contends that Rule 7 of the Customs (Valuation) Rules cannot be applied and the Commissioner has rightly taken the invoice value as a basis for computing the assessable value. He further argues that the appellants should be asked to make a pre-dep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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