2009 (11) TMI 749

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..... rned advocate for the appellants and learned DR for the respondent. The appellants challenge the order dated 20th August, 2008 passed by the Commissioner demanding duty amount of Rs. 3,15,26,162/- (Rupees Three Crore Fifteen Lakh Twenty Six Thousand One Hundred Sixty Two) along with interest and also imposed penalty of equal amount of duty. The main ground of challenge to the impugned order is tha .....

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..... - III reported in 2002 (146) E.L.T. 31 (S.C.). Undisputedly, the decision has no relation to the aspect on the scope of expression of transaction value as amended w.e.f. 1st July, 2000. Being so, the same has not been attracted in the matter in hand. Prima facie, therefore, the case has been made out for grant of stay of the impugned order. The application is therefore allowed. The impugned order .....

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