9911796707
TMI Blog2013 (6) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... service to SWDL without disclosing this fact to the department, the extended period of limitation was rightly invoked against them. - Prima facie case is against the appellants - pre deposit ordered partly. - ST/609/2009 - Stay Order No. 1404/2012 - Dated:- 3-7-2012 - Shri P.G. Chacko and M. Veeraiyan, JJ. Shri Guru Prasanna, Advocate, for the Appellant. Shri Ganesh Haavanur, Addl. Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties clearly defined under the agreement. These responsibilities included procurement of sufficient quantity of purchase orders every month for various products of SWDL, maintenance of effective follow-up to ensure speedy clearance of any changes required by SWDL with regard to processing, packing, supply source etc., placing of excise duty-paid indents with SWDL s manufacturing units for effectin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reply to the show-cause notice, but the same was not accepted by the adjudicating authority. The learned counsel has also challenged the demand on the ground of limitation. Further, he submits that the appellant wound up their business in 2005 itself and is not financially capable of making any pre-deposit. 2. We have heard the learned Additional Commissioner (AR) also who opposes the plea for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions of the agreement. Those provisions bring the appellant s activities squarely within the ambit of the definition of BAS . One of the limbs of this definition reads thus: promotion or marketing or sale of goods produced or provided by or belonging to the client. 3.2 The learned counsel has endeavoured to bring this activity within the ambit of the definition of BSS , but we are not imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ist on full pre-deposit in the circumstances of this case. We direct the appellant to pre-deposit an amount of Rs. 20 lakhs (Rupees Twenty lakhs only) within 6 weeks and report compliance to the Assistant Registrar on 10-9-2012. Assistant Registrar to report to the Bench on 17-9-2012. Subject to due compliance, there will be waiver of pre-deposit and stay of recovery in respect of the penalties im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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