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TMI Blog2013 (4) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. ORDER This Stay Petition is filed for waiver of pre-deposit of duty of Rs. 14,39,051/-, interest thereof and equal amount of penalty. 2. The above said amounts have been confirmed by the adjudicating authority and upheld by the first appellate authority on the ground that the appellant has incorrectly not included the value of the diesel which was purchased for testing, the DG sets m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on that they recovered the cost of such diesel from the purchasers and Revenue is of the view that the cost of such diesel needs to be included in the valuation of the final product. He takes us through the specimen purchase order raised on them by the customers and accepted by the appellant. He would draw our attention to the fact that the debit notes which are raised for reimbursement of diesel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t that delivery of the DG sets is complete only when the trial run is taken and handed over to the appellant's customers. He would rely upon the decision of the Lager Bench of Tribunal in the case of Maruti Suzuki India Ltd. - 2010 (257) E.L.T. 226 (Tri.-LB) for this proposition. 5. We have considered the submissions made at length by both sides and perused the records. 6. On perusal of the reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s contract, we are unable to understand how the cost of the diesel used by the appellant while taking the trial run of the DG sets at the customer's premises, would form a part of the assessable value of the DG sets and is liable to duty. 7. We find that the appellant has made out a prima facie strong case for waiver of pre-deposit of amounts involved. Accordingly, the application for waiver of p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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