2014 (10) TMI 160

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..... K. Das; The applicant is engaged in the manufacture of automotive steering gears and parts classifiable under Chapter 87 of the CETA, 1985. They cleared the goods to M/s. Mando India Steering Systems, M/s. Hyundai Motors Ltd., M/s. Ford India Ltd. based on the purchase orders. Subsequently, they found that the imported ball joint for use in the manufacture of steering gears for developing and mak .....

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..... efore Commissioner (Appeals). By the impugned order, the Commissioner (Appeals) allowed the appeal filed by the Revenue and set aside the adjudication order. 2. After hearing both sides and on perusal of the records, we find that the main contention of the learned counsel is that the Commissioner (Appeals) proceeded on the basis of amount mentioned in the debit notes would be included in the tran .....

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..... 30 crores was repaid and adjusted by the applicant in the subsequent clearance to M/s. Mando India Steering Systems. Prima facie, we find that the applicant is not the beneficiary of Rs. 4.30 crores. The submission of the learned AR for Revenue that it is not a true transaction has not given light in the impugned order. However, there is some force in the submission of the learned AR that the debi .....

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