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2015 (1) TMI 451 - CESTAT BANGALOREWaiver of pre deposit - Valuation - sale of related period - mutual interest - Demand of differential duty on the basis of the conclusion that the QSP had not been paying any hiring charges for the machinery worth more than ₹ 1.06 crores provided to QSP by Philips. - Issuance of two show cause notice covering the same period - Held that:- we find that appellants has made a prima facie case about relationship and mutuality of interest between the two to determine the value taking a view that both are related parties. Just because there is supervision, in our opinion, it cannot be said that the persons are to be considered as related persons. Other points considered by the learned Commissioner also, in our opinion, do not exactly facilitate the conclusion that they are related persons. On both these issues, there is no supporting evidence cited by the Commissioner in the impugned order; the Commissioner has taken a view that prices are mutually agreed upon also contributes to his observations. - Appellants have made out a prima facie case in their favour for complete waiver of pre-deposit. Accordingly, the requirement of pre-deposit is waived and stay against recovery is granted. - Stay granted.
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