TMI Blog2012 (11) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppropriate duty. The adjudicating authority confirmed the demands and imposed penalties. The applicants filed appeals before the Commissioner (Appeals) along with applications for waiver of dues. The Commissioner (Appeals) directed the applicants to make deposit of Rs.30 lakhs for hearing of the appeals. The applicants failed to comply with the conditions of the stay order and the appeals were dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cern s unit are controlled by one Shri R.E. Tambe and he is the Managing Director of both the units hence there is a mutuality of interest. 6. We find 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 provi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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