Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 585 - CESTAT BANGALOREDetermination of Value of Goods – Applicability of Rule 9,10A and 11 of Valuation Rules - Waiver of Pre-deposit – Held that:- Following CCE, Hyderabad vs. Innocorp Ltd. [2013 (9) TMI 382 - CESTAT BANGALORE] - when there is no job work, the price cannot be determined on the basis of Rule 10A of Valuation Rules - the Commissioner has travelled beyond the show-cause notice while passing the order - The matter requires a detailed consideration of the agreement between the parties, the nature of transactions and the applicability of Rule 9 and Rule 10A of Valuation Rules, besides applicability of Rule 11 of Valuation Rules, which has been invoked in the show-cause notice - This can be done only at the time of final hearing - the appellant had approached the department and had sought clarification - The department had clarified that there is no need to adopt the price at which the goods are sold by International Flavours and Fragrances - appellant have made out a prima facie case - there shall be waiver of pre-deposit and stay against recovery of the duty and penalties and interest from both the appellants till the disposal – Stay granted.
|