2004 (8) TMI 492

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r per : Krishna Kumar, Member (J)]. The appellant has filed an application for early hearing on the grounds mentioned as under :- (a) The issue in the appeal is a very narrow issue namely inclusion of royalty in the value of components imported by the Applicants. The applicants submit that the issue has been decided in favour of the Applicants in subsequent decisions of the Larger B .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... venience is also in favour of the applicants. (c) The applicants submit the issue in the appeal has decided on merits in favour of the applicant in the Larger Bench decision in the case of Panalfa [2003 (155) E.L.T. 287 (T. - LB)] and Hoerbiger, [2003 (156) E.L.T. 62 (T. - LB)]. The applicants state that the Applicants import goods from time to time and the Applicant would be forced to pa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X