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2013 (1) TMI 147

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..... getting revived and therefore, we follow the yardstick adopted in the stay orders. Direct the appellant to pre-deposit a sum of Rs. 2.50 lakhs. Partly allowed - Central Excise Appeal Nos.704 to 707 of 2008 - - - Dated:- 4-7-2012 - P.G. Chacko And M. Veeraiyan, JJ. Appellant Rep by: Mr. G. Shivadass, Adv. Respondent Rep by: Mr. Ganesh Havanur, Additional Commissioner (AR). Per .....

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..... esh by the original authority. 2.3. The matter relates to period prior to more than 25 years. The show cause notices, Orders-In-Original and Order-In-Appeal are all cryptic. In fact, we find that the assessee-appellant has also not been diligent as they have not presented their defense submissions properly at the earlier stages of the proceedings. 3.1. Now, an attempt has been made to make ela .....

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..... ts. 3.3. He further claims that the escalation charges relate to the goods supplied as well as to 'other charges' viz. commissioning and erection charges and they have a good case on merits against the substantial part of the demand on this count. 3.4. He fairly submits that in respect of the amount demanded under the category of 'design and drawing charges' as of now, they have not produced a .....

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..... emand of Rs.43.9 Crores as per the orders of original authorities will come down drastically inasmuch as the Commissioner (Appeals) has remanded the issue relating to bought out components to the original authority. (It is fairly submitted that the original authority has not re-quantified the demand pursuant to the Commissioner's (Appeals) order dated 13.6.2008). 5.2. Further in respect of the ' .....

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