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TMI Blog2013 (2) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... es for a while on the stay petition. Considering the nature of dispute, we felt that it would be appropriate to dispose of the appeal finally and accordingly we waive predeposit of the dues as per the impugned order and proceed to dispose of the appeal finally. 2. The department issued a show-cause notice dated 28/04/2008 alleging that the values as per the ER1 returns for the financial years 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... divisions. For accounting purposes, each division was maintaining separate production figures which included what was transferred to other divisions. Further, from KGF divisions transmission gears were transferred to Bangalore, from KGF divisions transmission gears were transferred to Bangalore complex where they were fitted into the Tatra Motor Vehicle and eventually supplied to defence. In this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e utilization of material transferred from KGF complex in the vehicles ultimately supplied to defence, he has not asked for any further details. Therefore, it is submitted, if an opportunity is given, they should be able to explain to the satisfaction of the adjudicating authority that the material so transferred were fitted into the vehicles and ultimately supplied to defence. 5. Learned Dy. Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tatra vehicles and ultimately supplied to defence. This is a question of fact which requires to be decided preferably at the original stage. To enable the same we set aside the order of the Commissioner insofar as the same relates to confirmation of demand of Rs. 71,79,173/- and remand the matter for fresh consideration. The appellants are directed to file their written submissions with supportive ..... X X X X Extracts X X X X X X X X Extracts X X X X
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