TMI Blog2015 (12) TMI 799X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed. In the present case, the duty demand within normal limitation period is about 72 lakh. Therefore, the appellant are directed to deposit an amount of ₹ 36 lakh within the period of 12 weeks - Partial stay granted. - E/S/53966/2014 in Appeal No. E/53540/2014-EX[DB] - Stay Order No. 52112/2015 - Dated:- 11-5-2015 - Shri Rakesh Kumar, Member (Technical) And Shri S.K. Mohanty, Member (Judicial) For the Petitioner : Shri R. Santhanam and Shri Ajay Jain, Advocate For the Respondent : Shri M.S. Negi, DR ORDER Per: Rakesh Kumar The appellant in their factory in Himachal Pradesh manufacture paper based decorative laminates falling under sub heading 48239019 of the Central Excise Tariff. The period of dispute i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner vide order-in-original dated 30/1/2014 of which the above mentioned four duty demands totalling ₹ 2,63,30,440/- were confirmed along with interest, and penalty of equal amount under section 11AC was imposed on them. The duty demands mentioned above have been quantified after adjusting the CENVAT Credit which was available and the amount of ₹ 2,63,30,44/- confirmed is not of CENVAT Credit. Against the above order of the Commissioner, these appeals have been field along with stay application. 3. Heard both the sides in respect of the stay application. 4. Shri Ajay Jain, Advocate, ld. Counsel for the appellants, pleaded that the duty demand is based only on the samples drawn on the date of search, i.e., on 25/3/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... point from DGCEI-Ludhiana vide his letter dated 10/12/2013 and that the Joint Director, DGCEI Ludhiana has reported that the samples had been drawn on 7/4/2011 by following the prescribed procedure and it is these samples drawn on 7/4/2011 which had been tested by the chemical examiner who has reported the same to the plastic resins. Shri Negi, therefore, pleaded that there is no merit in the appellants plea that the test reports on which the reliance has been placed by the department have not been supplied. He also pointed out that the Tribunal in the case of Archidply Ply Industries Limited, M/s. Greenply industries limited, M/s. Shirdi Industries Limited and M/s. Rama Industries Limited Vs. CCE-Meerut-II vide stay order no. 51868-51871 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
