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TMI Blog1990 (7) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... . Gulati, Member (T)]. By this application the applicants have sought dispensation of the pre-deposit of duty amount of Rs. 19,219.45 demanded from the applicants in terms of the impugned order. The learned Advocate for the applicants stated that originally proceedings were drawn for the recovery of this amount from the appellants for showing cause to the Assistant Collector and who by his a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pose of arriving at the assessable value in respect of the goods which were captively consumed. He has pleaded that the applicants had incurred a net loss and, therefore, had not added any profit element in arriving at the assessable value in terms of Rule 6-b(ii) of the Valuation Rules. He has pleaded that the department has sought to include an element of profit on 8.5% being the gross profit sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as pleaded that the applicants had not deliberately held back any information or resorted to any suppression with a view to evade any payment due. The learned SDR of the department pleaded that, admittedly the applicants have not shown the gross profit earned by them in the price list and to that extent they can be taken to have made a mis-statement in the price list. On a query from the Bench she ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preme Court in the case of Collector of Customs v. Champlar India, we hold that prima facie appellants have a good case on merits. In this view of the matter, we hold that undue hardship would be caused to the applicants in case they are called upon to make the pre-deposit of the duty in terms of the impugned order. We, therefore, order that pre-deposit of duty need not be made . We also order t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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