2014 (6) TMI 680

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..... applicants are liable to pay duly on MRP on the juice cleared by the DTA unit - Held that:- applicants cleared fruit pulp and are liable to pay appropriate duty on the fruit pulp and not on the juice, hence the applicant has a prima facie case in their favour and the amount already deposited is sufficient for hearing of the appeal. Pre-deposit of the remaining dues is therefore waived and recovery .....

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..... view that the applicants and the DTA are related person, therefore the applicants are liable to pay duly on MRP on the juice cleared by the DTA unit. 5. The applicant submitted that both the units are independent and 100% EOU unit had cleared fruit pulp after necessary permission from the competent authority hence liable to on the fruit pulp only and not the product which is ultimately cleared .....

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