2010 (2) TMI 1012

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..... Heard both sides. The appellants filed this application for waiver of pre-deposit of duty of Rs. 61,01,557/- and penalty of the equal amount. The demand is confirmed on the ground that the appellants are not taking into consideration the cost of services in respect of assessable value in the manufactured goods. The contention of the appellants is that prior to the year 2001, the appellants were sh .....

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..... o consideration while arriving at the assessable value of the goods. As the appellants had a cost of service in the assessable value of the goods, therefore, prima facie, the appellants have a case in their favour. Pre-deposit of duty and penalty is waived and recovery of the same is stayed during pendency of the appeal. Stay petition is allowed. (Dictated and pronounced in the open Court)
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