TMI Blog1992 (10) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... r (J)]. This is an application for modification of the Stay Order No. 188/92-A, dated 27-4-1992 under which the appellants were directed to deposit Rs. 2,25,000/- within 3 months from 27-4-1992 pending disposal of the appeal. The time granted under the Stay Order would expire on the 27th July, 1992. 2. The appellants have now come up with this application on the ground that under exactly s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exus with the sale price determined under the Purchase Order. It is submitted that in view of the above observations, the present Stay Order should be modified and the pre-deposit should be dispensed with. It is also prayed that since the issue involved is the same appeal be also remanded to the Assistant Collector with a similar direction. 3. Shri A.K. Singhal, Ld. JDR appearing for the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d purchase orders for specified transformers as per specific requirement and specification of purchasers. Under the agreements and Purchase Orders, the appellants were paid advance amounts from 10% to 20% of the contract price. The price list filed by the appellants were approved. However, show cause notice was issued proposing to demand differential duty amounting to Rs. 6,74,806/- on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y whether it has reduced sale price of the goods manufactured by the appellants. 7. Since the contract and the purchase orders are similar to the contract and purchase orders referred to in that above order, we allow the appeal and set aside the order of the lower authorities and remand the matter to the Assistant Collector to reconsider the issue afresh in the light of the observations made in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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