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TMI Blog2012 (12) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... trading shall be different between the sale price of the cost of goods sold or 10% of the cost of goods, whichever is more - demand is not sustainable - amount already deposited is sufficient for hearing of the appeal. The pre-deposit of the remaining amount of duty, interest and penalty is waived. Stay petition allowed. - E/346/12 - S/1132/12/EB/C-II - Dated:- 17-5-2012 - S.S. Kang and Sahab S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annels. The applicants are not advertising in respect of their trading activity. As the applicants are advertising in respect of packing material also, therefore the credit of service tax which is in respect of trading activity also, comes to only approximately Rs. Six lakhs and the applicants had already reversed an amount of more than Rs. Six lakhs. The contention is that the adjudicating author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2012 in RG 23A and paid interest of Rs.3,60,478/- vide PLA entry No.201100301 dated 9.3.2012 also. 6. The contention of the Revenue is that the applicants were advertising in respect of packing material through media channels and the scrutiny of their records also reveals that the advertisement is relevant to the manufactured goods as well as to the traded goods which include machinery, equipme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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