2012 (11) TMI 380

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..... s. Common issue is involved, therefore the applications for waiver of pre-deposit of dues are being taken up together. 2. The applicants filed these applications for waiver of pre-deposit of total duty of Rs.35,68,523/-, interest and penalties. 3. Proceedings were initiated by issuing two show cause notices demanding duty on the ground that the applicants were clearing goods to their related con .....

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..... ubmitted that there is no allegation or evidence on record to show that the applicants are suppressing the value of the clearance with intent to evade payment of duty. The applicants are not related to the buyer and the applicants are paying duty on the transaction value hence the demands are not sustainable. 5. The Revenue submitted that there is a mutuality of interest as the applicants unit as .....

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..... eposit of the remaining amount of dues is waived for hearing of the appeals. 7. As noted above, the appeals were dismissed by the Commissioner (Appeals) without going into the merits hence the impugned order is set aside and the matter is remanded to the Commissioner (Appeals) to decide the appeals on merits, on showing the pre-deposit of the above mentioned amount, and after affording an opportu .....

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