9911796707
TMI Blog2009 (10) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The Applicant filed these two Applications for waiver of total duty of Rs. 30,69,68,845.00, penalties of equivalent amounts and interests at the appropriate rates on the confirmed demands. 11 Show Cause Notices were adjudicated, vide two impugned Orders. The demands were confirmed by taking into account the additional consideration received by the Applicant in respect of the sales made to Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of the provisions of Section 4 of the Central Excise Act, 1944, which was subsequently amended with effect from 1-7-2000, and as the present demands relate to the period after 1-7-2000, therefore the ratio of the said decision is not applicable to the facts of the present case. It is also submitted that the whole exercise is revenue neutral as in case the Applicant pays duty, the customers can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as no suppression can be alleged against the Applicant. In respect of financial hardship, it is pleaded only that pre-deposit of the above-mentioned amounts will cause undue hardships to the Applicant. 4. Contention of the Revenue is that the additional consideration which the Applicant is receiving in respect of sale of goods made to the Advance Licence-Holders, is to be taken into consideratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Intermediate Licence for import of duty free inputs, is to be considered as additional consideration. Hence, the demand is rightly made. 5. We find that the benefit earned by the Applicant by way of getting the Advance Intermediate Licence for import of duty-free inputs and the transaction value of goods sold by such customers, which is reduced to that extent, is additional consideration as per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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