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2014 (2) TMI 690 - AT - Central ExciseAssessable value of goods - Duty liability on processed fabrics at the price at which M/s Suzuki Textiles sells the goods in the market - Assessee contends that M/s PGO Processors and M/s Suzuki Textiles are independent units - Demand has been confirmed by the Commissioner taking the sale price of M/s Suzuki Textiles as assessable value - whether Suzuki Processors was the real manufacturer of the output manufactured by PGO processor - Held that:- While prima facie case is one of the consideration, irreparable injury that may be caused by an interim order is a vital consideration. So also balance of convenience cannot be brushed aside to consider interim prayer. No doubt, pre-deposit is rule and waiver thereof is an exception. Interest of Revenue weighs equal importance while undue hardship is considerable - Show-cause notice does not throw light on any allegation on the proprietary interest of Suzuki Processors on PGO Processors Pvt. Ltd. and manner of control over its affairs including influence if any on valuation of goods cleared to Suzuki Processors. Admittedly revocation of registration was done in 2012 and show cause notice was also issued two years before to the impugned period expired. Prima facie, it appears that the matter in controversy warrant extensive examination from various angles testing evidence rigorously. When PGO Processors is stated to have paid duty on the goods cleared valuation issue depends on several factors including the terms of the aforesaid notifications to be tested by an elaborate hearing. Prima facie , appreciating whim and caprice are alien to justice, and noticing that balance of convenience tilts in favour of the assessee, dispensation of pre-deposit till disposal of appeal would serve interest of justice - Stay granted.
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