2004 (7) TMI 590

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..... , JDR, for the Respondent. [Order per : T. Anjaneyulu, Member (J)]. - This is an application for granting stay of the appellant of the Order-in-Appeal No. 376/2003 (137-AHD)Cus/Commr(A)/AHD, dated 28-10-2003 and to waive the requirement of pre-deposit duty demand of Rs. 7,50,135/- filed by the appellant. 2.The  Commissioner (Appeals) has observed in para 8 of his order as follows : "In t .....

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..... dence and in accordance with the MOA itself." In view of his findings, he set aside the final assessment order of the Dy. Commissioner, Bhavnagar, dated 19-3-2002 in respect of Bill of Entry. The assessment should be finalised considering the price in MOA dated 2-7-2001. 3.The main contention of the appellant is that the price mentioned in the addendum to the Memorandum of Agreement has to be ta .....

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..... cision reported in 2003 (157) E.L.T. 277 (Tri. - Mum.), Commissioner of Customs, Ahmedabad v. Guru Ashish Ship Breakers is against the proposition sought to be relied upon by the assessee. There appears no prima facie case. Therefore, the appellant is directed to deposit the entire amount in demand and compliance to be reported by 27-9-2004. (Pronounced in Court on 23-7-2004)
Case laws, Decis .....

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