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TMI Blog2013 (10) TMI 807X X X X Extracts X X X X X X X X Extracts X X X X ..... favour of the assessee and the others are against them. We have also seen the technical material on record placed by the appellant which prima facie tilt the evidence in favour of the assessee. The appellants have also assailed the impugned order on the point of limitation by submitting that they have been making the imports of the said products right from 2001 and were availing the benefit of no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... weeks from today and report compliance on 5.8.2013.. - stay granted partly. - Appeal No. 55550-55551 of 2013 - - - Dated:- 6-5-2013 - Ms. Archana Wadhwa and Mr. Manmohan Singh , JJ. For the Appellant: Mr. V. Khandhar, Advocate For the Respondent: Ms. V.P. Batra, AR ORDER Per Archana Wadhwa (for the Bench): After hearing both sides, we find that duty of Rs.67,04,504/- stan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted by the appellant was an absorbant product for stopping the bleeding from the vessels. 3. However, the Revenue subsequently started investigations and procured the opinion of two doctors from Safdarjung Hospital and from Army Hospital who opined that such products were wound management products and not absorbable haemostatic for control of surgical vessel bleeding. Accordingly, proceedings w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to deny the benefit of notification. 5. We find that both the sides have relied upon the certificate of the experts in the field. Whereas some of the certificates are in favour of the assessee and the others are against them. We have also seen the technical material on record placed by the appellant which prima facie tilt the evidence in favour of the assessee. The appellants have also assai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and on limitation we find prima facie favour with the appellant, we direct the appellant-applicant to deposit a small amount of Rs.2,50,000/- (Rupees Two lakh and fifty thousand only) as a condition of hearing of their appeal within a period of 8 weeks from today and report compliance on 5.8.2013.. Subject to deposit of the above amount, the pre-deposit of balance amount of duty and entire amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
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