2014 (3) TMI 668

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pondent : Shri R K Singla, Commissioner (AR) Per: P G Chacko: This application filed by the appellant seeks waiver and stay in respect of the adjudged dues. On a perusal of the records and hearing both sides, we have found the appeal itself fit for summary disposal. Accordingly, after dispensing with predeposit, we take up the appeal. 2. This appeal is directed mainly against a demand raised on .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... during the said period and, therefore, demanding that 10%/5% of the sale price of bagasse sold out during the period of dispute be paid by the assessee in terms of Rule 6(3)(b) ibid. The impugned order was passed in adjudication of this show-cause notice. 3. The learned counsel for the appellant submits that a similar case was considered by the Hon'ble Allahabad High Court in Civil Misc. Writ Pe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X