9911796707
TMI Blog2012 (8) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant has discharged the duty liability on the goods - there is no logic in the show cause notice as to the demand of the differential duty from the appellant as said show cause notice invokes the extended period time limitation only on the ground that appellant have availed of benefit of notification but has also paid the duty. It is also not very clear how the value of goods that has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i M. Kutty, AR, for the Respondent. ORDER This stay petition is filed for the waiver of pre-deposit of duty amount of Rs. 3,19,090/- interest thereof and equivalent amount of penalty. 2. Heard both sides and perused the records. 3. We find that the appellant is saddled with the differential duty only on the ground that the appellant had not valued the goods cleared by him to advance aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how the value of goods that has been imported by the advance licence holder can be considered for the value of the goods cleared from the appellant s premises under the Central Excise Act and more specifically Section 4. In our considered view, as the goods are cleared by the appellant from his factory, the issue comes under Section 4 of the Central Excise Act, wherein the appellant is required t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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