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2012 (9) TMI 860 - AT - Central ExciseWaiver of pre deposit - appellants are invoicing to HPCL and pay applicable sales tax/VAT - Held that:- No doubt the margin available to HPCL has been referred to as ‘commission’ in the agreement. However, the records reveal that it is clearly a case of sale by the appellant to HPCL, who in turn sells the products to various customers. Further applicable sales tax/VAT has been paid on such sales. Under these circumstances, to include the so-called ‘commission’ in the assessable value would lead to treating the HPCL as related person which is beyond the scope of show cause notice - we waive pre-deposit of balance amount of dues as per the impugned order and stay recovery thereof till the disposal of the appeal - Stay granted.
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