TMI Blog1997 (1) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... : Justice U.L. Bhat, President]. The applicant herein has challenged the orders passed by adjudicating authority and appellate authority enhancing the value of Two-Wheelers and Three-Wheelers manufactured by the appellant and cleared during the period 1-5-1992 to 31-10-1994 and demanding differential duty thereon. The application is filed seeking waiver of requirement of pre-deposit under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of advance was being deposited and not merely 50% of the deposit. It is pointed out that such a case was specifically urged in reply to the show cause notice and this case was supported by the certificate of the Chartered Accountant. The submissions are made to show that the amounts received as advance were not used and could not have been used as working capital, that is for the manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ived in respect of spare parts had nothing to do with the manufacture or clearance of vehicles and can have no nexus at all with the price of the vehicles. With respect to the booking advance received from persons who placed order for vehicles, it is submitted that it cannot go in addition to the price charged to the wholesalers since the advance was received not from the wholesalers but from pers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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