2012 (10) TMI 865

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..... r, SDR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. -  Heard both sides on the stay petition. 2.1 The applications seek waiver of duty demanded amounting to Rs. 13,47,812/- relating to the period April 2008 to November 2008 and duty demanded amounting to Rs. 4,12,227/- relating to the period December 2008 to March 2009, interest amounts on the said demands and penaltie .....

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..... ets and the converted sheets are sent directly from the job worker's premises to the customers. In respect of such clearances, the applicant raises bills without the 'reel discount' and the said amount is treated as conversion charges. The department has included the said amount referred to as reel discount in the assessable value and demanded the differential duty as mentioned above along with in .....

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..... e demand is in respect of clearances effected in reel form and sent to job workers for conversion into sheet form for ultimate supply to the customers. It is not in dispute that in respect of the clearances made to the ultimate customers in reel form, the discount is being allowed. It is also not in dispute that the goods cleared to the job workers are in reel form. The duty requires to be paid at .....

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