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TMI Blog2014 (1) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... nce, from the place of removal - The appellant has not made out prima facie case in their favour – appellant has already deposited an amount of Rs. 6.56 Crores - Appellant is directed to deposit Rupees two crores and fifty lakhs as pre-deposits – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted. - Appeal No.:E/10576 of 2013 - - - Dated:- 18-4-2013 - Mr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les and submit that according to the said Rules, they have valued the consignments correctly as the bulk terminal is the place of removal. He would also submit that appellant has got good case on limitation as one of the show cause notice is invoking the extended period of limitation and appellant being a public sector undertaking, cannot be held as guilty of misstatement or suppression of facts w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Stations and hence the value adopted at that place, needs to be considered for discharge of excise duty. We find that appellant has no case on merits. As regards limitation, we find that it is a mixed question of law and facts, which needs to be gone into detail, which can be done only at the time of final disposal of appeal. We are of the view that appellant has not made out a case for complete ..... X X X X Extracts X X X X X X X X Extracts X X X X
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