2009 (8) TMI 937

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..... for the Respondent. ORDER Inasmuch as delay in filing the appeals is of 32 days, which stands contributed to mix up of the files at the advocate s office, we condone the same and proceed to decide the stay petitions. 2. Demand of duty of Rs. 4,06,067/- (Rupees four lakh six thousand and sixty seven only) stands confirmed against the appellant along with imposition of penalty of identical .....

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..... hearing the learned DR, we find prima-facie force in the contention of learned advocate. There is nothing on record to show that the base white paint manufactured by the appellant is not independently marketable, in which case the process of addition of colourant would not amount to further process of manufacture. We also prima facie find force in the appellants plea of time bar. We accordingly .....

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