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TMI Blog2013 (11) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... ion is filed for the modification of our stay order No. M/11986/WZB/AHD/2013, dt.08.04.13 vide which we had directed the appellant to deposit entire amount of the duty liability which was confirmed as Rs.75,55,915/-. 2. Ld. counsel would submit that the modification is filed for more than one reason. It is his submission that when the stay petition was heard none appeared and their request for ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were many adjudication orders passed by the authorities for sealing and de-sealing of the machines and hence there cannot be any demand of the duty on the machines which were never functioning. He would then take us through the balance sheet and submit that there was a severe financial hardships lies and there is a loss for the year ended 31.03.13. It also is his submission that the factory is clo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re cannot be any reason for exclusion of any part which is covered by the Rule 6 or 10 of the Pan Masala Valuation Rules, which would indicate that the period for which the machines were sealed, not being in production, duty liability therein, prima facie, does not arise. Keeping in mind overall position and that our stay order dated 08.04.13 was as an ex-parte order, we find that our order needs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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