TMI Blog2014 (6) TMI 686X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case relied upon by the assessee, the Tribunal had observed that in respect of one item, the appellant was already paying Excise duty on the basis of price at which the goods were sold by MOPL and the issues of related person are not relevant. On going through both the orders of the Tribunal as well as Hon'ble Supreme Court, we find that the issue was not considered by them. We find that Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to deposit an amount of Rs. 38 lakhs which is roughly 50% of the total amount demanded in these appeals. 2. Heard both sides. 3. Learned C.A. submitted that the demand has been confirmed against the appellant on the ground that the appellant and M/s Mayer Organics Pvt. Ltd. (MOPL) are interconnected units and fulfilled the conditions required for treating MOPL as related person. On this gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on about relationship between MOPL and the appellant. In that case, the Tribunal had observed that in respect of one item, the appellant was already paying Excise duty on the basis of price at which the goods were sold by MOPL and the issues of related person are not relevant. On going through both the orders of the Tribunal as well as Hon'ble Supreme Court, we find that the issue was not cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
