2013 (2) TMI 342

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..... anding duty at the price at which the goods are being traded in India after deducting the sales tax - Held that:- Duty is being demanded on the basis of the sale price of traded goods in India without taking into consideration of the profit margin. The assessee had made out prima facie a strong case in their favour. Stay granted and waive pre-deposit - C/176/12 - S/1095/2012/CSTB/C-I - Dated:- 7- .....

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..... ng the sales tax. 5. The contention of the applicant is that there is no evidence that the applicants are undervaluing the goods the revenue is not taken into consideration the profit margin of traded goods and demanded duty at the same price at which the goods are sold in India, which is sustainable. 6. The revenue relied upon the findings of the lower authority and submits that the price dif .....

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