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2013 (5) TMI 800 - CESTAT BANGALOREDemand of differential duty - Valuation u/s 4A - value for the purpose of assessment of physician samples should be arrived on the basis of MRP of trade packs - Held that:- Appellant has not been able to make any case on merits. Accordingly, we direct the appellant to deposit the entire amount of differential duty demanded. At this stage, the learned advocate pointed out that the appellant has pleaded financial difficulty and the appellants have been making loss during the past period and relies on the balance sheet. However on going through the balance sheet, we find that the appellant’s financial position has been improving marginally and further, appellants also have got bank balance and investments, etc. Further it is also seen that they are not making cash losses. In these circumstances, we do not find that the financial difficulties to be so severe that the appellant cannot deposit the differential duty demanded. However, having regard to the claim of financial difficulty and the arguments advanced by the appellant, we consider their request for extended time limit for payment of differential duty favourably and direct the appellant to pre-deposit the differential duty within twelve weeks - Partial stay granted.
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