TMI Blog2013 (11) TMI 585X X X X Extracts X X X X X X X X Extracts X X X X ..... 82 - CESTAT BANGALORE] - when there is no job work, the price cannot be determined on the basis of Rule 10A of Valuation Rules - the Commissioner has travelled beyond the show-cause notice while passing the order - The matter requires a detailed consideration of the agreement between the parties, the nature of transactions and the applicability of Rule 9 and Rule 10A of Valuation Rules, besides ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Per: B.S.V. Murthy; Appellant is engaged in the manufacture of vanilla powder flavour and other flavouring essences/concentrates. The dispute in this case is relating to the determination of value of vanilla flavor manufactured by the appellant and sold to the appellant in the appeal No. E/25660/2013 viz., International Flavours and Fragrances India Pvt. Ltd. (IFFIPL). 2. The learned advoc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lies upon the decision in the case of CCE, Hyderabad vs. Innocorp Ltd. : 2013 (289) E.L.T. 172 (Tri.-Bang.) to support his submission that when there is no job work, the price cannot be determined on the basis of Rule 10A of Valuation Rules. Further, he also submits that the Commissioner has travelled beyond the show-cause notice while passing the order. 3. The learned AR would reiterate the poi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ma facie applicable. Under these circumstances, we consider that the appellant M/s. Global Food Specialities have made out a prima facie case on merits. Accordingly, there shall be waiver of pre-deposit and stay against recovery of the duty and penalties and interest from both the appellants during the pendency of appeal. (Pronounced and dictated in open Court) - - TaxTMI - TMITax - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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