2005 (8) TMI 443

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..... er per : C.N.B. Nair, Member (T)]. When the matter came up for hearing the stay application, we heard both sides at length and considered the legal provisions relating to the dispute. We, therefore, propose to dispose of the appeal itself after waiver of requirement of pre-deposit. 2. The appellant is a manufacturer of photo film. On 1-3-2000 they had some stock in their depot which had be .....

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..... us. 3. The contention of the learned Counsel for the appellant is that Section 4A had no application to the present case since goods had been cleared prior to coming into force of Notification No. 9/2000, dated 1-3-2000. He also pointed out that at the time of removal of the goods they were liable to pay duty based on valuation under Section 4 of the Act and the appellant had discharged duty on .....

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