SOLITZ CORPORATION Vs. C.S.T.

JUDGEMENT

(1.) THIS is an appeal against the order of the Commissioner No. 22/BKG/2007 dated 13.8.07 in so far as the same relates to demand of Rs. 2,79,30,192/ - on foreign design and drawings along with interest and imposition of penalty under Sections 76 and 77 of the Act.

(2.) HEARD both sides. The learned Advocate also filed a written submission at the time of hearing which has been taken into account.

(3.) THE learned Advocate contests the demand on the following grounds: