Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (11) TMI 380 - CESTAT MUMBAINon payment of duty - applicants were clearing goods to their related concerns - Held that:- The applicants are clearing the goods to their sister concern and both the units are managed by one person and the applicants had not paid duty on the basis of their own fixed price and not paid duty on the basis of cost construction as provided under Rule 8 of the Valuation Rules, thus the applicants have not made out a case for total waiver of duty. The applicants are directed to deposit a total amount of Rs.10,00,000/- within six weeks - the appeals were dismissed by the Commissioner (Appeals) without going into the merits hence the impugned order is set aside and the matter is remanded to the Commissioner (Appeals) to decide the appeals on merits, on showing the pre-deposit of the above mentioned amount.
|