2009 (4) TMI 611

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..... Respondent. [Order per : M. Veeraiyan, Member (T) (Oral)]. Heard both sides on the stay petition. 2. The applicant is manufacturing various products like air conditioner, refrigerator, computer monitor, colour television etc. Most of the products are governed by Section 4A for the purpose of valuation while some products manufactured by them like computer monitor are governed by Sectio .....

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..... er s directly or from branches to dealers. He submits that his case is covered by the clarification of the Board s circular No. 97/8/2007-S.T., dated 23-8-2007 and also by the decision of Hon ble High Court of Punjab Haryana in the case of Ambuja Cement Ltd. v. Union of India - 2009 (236) E.L.T. 431 (P H) = 2009-TIOL-110-HC-P H-ST. 3. Learned DR reiterate the findings of the Commissioner. In .....

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..... sportation involved from factory from the dealer directly and to the branches to the dealer. The issue whether the demand is barred by limitation has to be gone into at the time of final hearing. No financial hardship has been pleaded before us. 5. Taking into account the entire facts and circumstances of the case, we direct the applicant to deposit a sum of Rs. 1 crore (rupees one crore) within .....

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