2013 (7) TMI 463

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..... sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs. 40,24,707/-, interest and penalty. The applicant are engaged in the manufacture of tins/metal containers on job-work basis for Raptakos Brett & CO. Ltd. The applicant are paying duty as per the principle laid down by the hon'ble Supreme Court in the case of Ujagar Prints 1989 (39) ELT 493 (SC). Revenue confir .....

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..... 12 (283) ELT 209. 4. Revenue relied upon the findings of the lower authorities and provisions of Rule 10A of the Central Excise Valuation Rules in support of their claim. 5. We find that, in similar situation, the Tribunal in the case of Indian Extrusions (supra) has set aside the demand which was confirmed on the same ground. Ratio of the above decision is application to the facts of this case. .....

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