9911796707
TMI Blog2013 (10) TMI 993X X X X Extracts X X X X X X X X Extracts X X X X ..... Companies (hereinafter referred to as 'OMC' in short) by several means such as, distributors of gas would be promoted for sale of their products among LPG customers; in the publicity materials, the OMC would say that the products are recommended by OMC, lay out of printing on the packages and publicity materials would be decided by both the parties to mutual satisfaction. Further, the agreement also specifies the products manufactured by the appellant conform to IS 1660 (part 1) specifications, as amended from time to time. The appellants supplied the products to distributors on the basis of their indent and based on overall sales, a percentage of the value is paid to the OMC. The department entertained a view that what is paid is nothing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the appellant has taken Cenvat credit. In Shinag Allied Industries case (supra), after taking note of the decision of the Hon'ble High Court of Gujarat, this Tribunal held that no prima facie case for granting waiver of pre-deposit has been made either on merits or on limitation and accordingly, the entire amount of Cenvat credit denied was required to be deposited. She submits that this position has to be followed in the present case also since the Tribunal has taken note of legal position based on the decision of the Hon'ble High Court of Gujarat in the case of Cadila Healthcare Ltd. (supra). 4. We have considered the submissions made by both sides. We take note of the fact that in the case of Shinag Allied Industries (supra), there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at there was no dispute that what was paid to the appellant is only sale commission. In the present case before us, ongoing through the records, we find that the agreement clearly provides that both IOCL and BPCL are promoting sale of the appellants products among the consumers of the OMC. For this purpose, the OMC would specifically recommend to the customers in the publicity materials. Further quality control and specifications are mentioned in the agreement itself. In these circumstances, we consider that the appellant has made out prima facie case for waiver of pre-deposit. Accordingly, the requirement of pre-deposit of the adjudged dues is waived and stay against recovery of the same is granted during pendency of the appeal. (Pronoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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