TMI Blog1986 (1) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... ated March 4, 1985 and July 15, 1985 passed by the third respondent-tribunal and for direction to the tribunal to dispense with the deposit of the excise duty of Rs. 2,02,116.49 Ps. during the pendency of the appeal. 2. The question involved in this petition is whether the value of the articles purchased and supplied by the petitioner to its customers along with other machinery parts manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ejected the said contention and held that the value of the bought out articles was also liable to be included for ascertaining the value of the goods excisable' under tariff item 68. The petitioner, therefore, carried the matter in appeal before the Customs, Excise Gold (Control) Appellate Tribunal, New Delhi and moved the tribunal for interim relief that pending the hearing and final disposal o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -firm has made a sizable profit in the last two preceding years and, therefore, the payment of duty could not cause any undue hardships to the petitioner-firm. The petitioner, therefore, moved a fresh application for review of the earlier order of the tribunal refusing to grant stay of the order dated March 4, 1985 setting out in detail in financial circumstances of the petitioner-firm that the pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... place necessary material for justification of the interim relief prayed for and refused once. It is in these circumstances that we are giving the directions : 1. The petitioner firm shall deposit Rs. 25,000 with the Assistant Collector, Central Excise, Division III, Ahmedabad within two weeks from to-day towards the demand raised. 2. The petitioner-firm shall give an undertaking of one of its ..... X X X X Extracts X X X X X X X X Extracts X X X X
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