2012 (7) TMI 842

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.....       JUDGEMENT Per: Mr. M.V. Ravindran; This stay petition is filed for the waiver of pre-deposit of duty of Rs. 3,16,808/- with equal amount of penalty. 2. The above said amounts have been confirmed by the adjudicating authority and upheld by the first appellate authority as differential duty payable with interest and penalty has been imposed for non-payment of such .....

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..... tax on such amount and hence extended period cannot be invoked. 6. We find from the order in appeal that appellant herein did not produce any evidence substantiating this claim as regards third party inspection being done at the behest of their clients right from the adjudicating authority level to till today. It is also on record that the Range Officer Incharge of the appellant's factory had spe .....

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..... dicating authority. The adjudicating authority, on such compliance being shown, take up the matter for disposal, after following the principles of natural justice. 7. We make it clear that we are not expressing any opinion on the merits of the case and kept all the issues open for the adjudicating authority to decide. Stay petition and appeal disposed of as indicated hereinabove. (Dictated and .....

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