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TMI Blog2014 (11) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... Archana Wadhwa: The appellant is engaged in the manufacture of various types of welded wire mesh, which is being supplied by him to Poultry form owners and is being used as poultry form accessory to cover the cages. They were earlier paying duty under Heading 73.19, by treating the same as Iron and Steel articles. However, with the pronouncement of law, by the decision of Bengalore Bench of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10.10.2012 and invoking longer period of invocation and dated 15.4.2013 for the normal period of limitation. The adjudicating authority by following the Delhi High Court's decision confirmed the demand of duty of Rs. 4,77,95,113/- for the period 2009-2013 and also imposed penalty of equal amount. 3. Hence, the present appeal along with stay petition. 4. After hearing both the sides, we find that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ariff Entry, which specifically included the parts of the poultry keeping machinery. Apart from the above, we also note that the said decision of the High Court of Delhi was challenged before the Hon'ble Supreme Court by way of filing an SLP and vide their order dated 27.3.2012, the SLP was allowed to be withdrawn so as to pursue the matter with the Commissioner (Appeals).The Hon'ble Supreme Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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