2009 (11) TMI 749

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..... Singh, SDR, for the Respondent. ORDER Heard the learned advocate for the appellants and learned DR for the respondent. The appellants challenge the order dated 20th August, 2008 passed by the Commissioner demanding duty amount of Rs. 3,15,26,162/- (Rupees Three Crore Fifteen Lakh Twenty Six Thousand One Hundred Sixty Two) along with interest and also imposed penalty of equal amount of duty. The .....

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..... urt in the matter of Escorts JCB Ltd. v. CCE, Delhi - III reported in 2002 (146) E.L.T. 31 (S.C.). Undisputedly, the decision has no relation to the aspect on the scope of expression of transaction value as amended w.e.f. 1st July, 2000. Being so, the same has not been attracted in the matter in hand. Prima facie, therefore, the case has been made out for grant of stay of the impugned order. The a .....

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