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2012 (12) TMI 910 - AT - Central ExciseWaiver of predeposit - Duty demand - Suppression or facts with intent to evade payment of duty - Held that:- We have gone through the terms and conditions of the contract between the appellant and one of the buyers. These terms and conditions pertaining to “engineering documentation” prima facie indicate that the drawings supplied by the buyer had to be used by the assessee for the manufacture of the subject goods. It is not in dispute that the specifications were developed from these drawings. Prima facie , in this scenario, at least an indirect nexus between the subject goods and the drawings/designs cannot be ruled out - we are of the prima facie view that, on applicability of Rule 6 to the transactions in question, the appellant has no case, but their challenge to the manner of value addition done by the adjudicating authority needs careful consideration. As to the plea of limitation, the appellant does not seem to have made out a convincing case - Decided against assessee.
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