9911796707
TMI Blog2014 (3) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER The appellant is engaged in the business of doing job work on iron and steel products that go into the manufacture of motor vehicle parts. In this process, they are receiving raw material from the manufacturer of components of motor vehicles and they do the job work on such raw material. The dispute involved in this appeal is as to the value to be adopted for discharging the duty liabilit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ub-clauses. Revenue is wanting to make sub-rule (iii) applicable. Under the said rule, it is provided that, when the sub-clauses (i) and (ii) are not applicable, then provisions of preceding rules would apply mutatis mutandis for determination of value of excisable goods. 3. The contention of the Revenue is that Rule 8 read with Rule 11 will apply whereas the appellant submits that Rule 8 will ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not payable. The balance amount is only around Rs. 21.5 lakhs out of which, the ld. counsel is willing to deposit Rs. 10.5 lakhs for the purpose of hearing the appeal. 4. Opposing the prayer, the learned Authorized Representative submits that sub-rule (iii) of Rule 10A makes it very clear that when other provisions do not apply, the principles enumerated in the other rules have to be applied and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er is already considered by the Tribunal in the decisions (supra), we adopt the principle laid down in those decisions. Consequently, we consider the offer made by the counsel is reasonable for admission of appeal. We direct the appellant to make a pre-deposit of Rs. 10,50,000/- (Rupees ten lakhs fifty thousand only) within a period of 6 weeks and report compliance on 18-3-2013. Subject to due com ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
