TMI Blog2013 (2) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... e of vehicles which were ultimately supplied to defence has not been made with clarity and precision. Now, an attempt is made before us that whatever was sent from KGF has been utilized in the Tatra vehicles and ultimately supplied to defence. For fresh consideration matter remand back to commissioner - E/St/609/2009, E/890/2009 - FINAL ORDER NO.490/2012 - Dated:- 23-7-2012 - P.G. Chacko And M. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the balance-sheet was Rs. 107,58,96,898/- and for the year 2004-2005, the ER1 value was Rs. 63,94,78,284/- and the stock transfer value as per the balance sheet was Rs.138,24,58,777/-. On this ground, a differential duty of Rs. 21,89,06,713/- was proposed to be demanded along with interest and penalty under Section 11AC was also proposed. 3. The appellants explained that they have four divisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has accepted the explanation and dropped the demand except in respect of about Rs.5 crores worth of transfers from KGF to Bangalore complex. This, he has not accepted on the ground that no evidence has been produced that the materials were supplied to defence. Consequently, he confirmed the demand of Rs.71,79,173/- (as against original demand of about Rs. 21.9 crores) along with interest and impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the claim that part of what was transferred from KGF was ultimately exported from Bangalore, the duty demand has been made. 6. We have carefully considered the submissions from both sides and perused the records. Apparently, the defence submission in respect of transfer of materials from KGF complex to Bangalore complex and use of the said material for manufacture of vehicles which were ultimate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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