2011 (3) TMI 1230

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..... .V. Ravindran   1. These appeals are directed against the order-in-appeal No.PD/170 to 171/M-IV/03 dated 28/08/2003.   2. Heard both sides and perused the records.   3. The issue involved in this case is regarding the valuation of pre-recorded audio cassettes without inclusion of royalty paid and without filing the price declaration. Extended period is also invoked for the purpose o .....

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..... e and in our considered view, the matter seems to be a highly debatable one. Accordingly, we direct the appellant to deposit 50% of the amount involved as duty with a period of 12 weeks from today and report compliance on 10/06/2011 directly to the Commissioner (Appeals) and on such compliance being reported, the Ld. Commissioner (Appeals) would restore the appeal to its original number and decide .....

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