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TMI Blog2013 (10) TMI 1243X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 crores, the appellant does not pay any excise duty – Held that:- The appellant never collected excise duty during the period when he was availing SSI exemption - even though the price was fixed during throughout the year, both the buyer and the supplier had a clear understanding that no excise duty was payable during the period when the appellant was enjoying SSI exemption. The agreement is v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : Mr. V.B. Gaikwad, Advocate For the Respondent: Mr. A.K. Nigam, Addl. Commissioner(AR) ORDER Per: B.S.V. Murthy; The appellant is supplying medicines to the Government of Karnataka through M/s. Karnataka Drugs Logistics Warehousing Society, Bangalore. The price charged by the appellant for the medicines remains the same throughout the year even though the appellant is entitled t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty during the period when he was availing SSI exemption and in the agreement even though excise duty was shown separately, in the bottom a note was given as the above price at column 10 is inclusive of excise duty. We are presently SSI unit and exempted. According to him, even though the price was fixed during throughout the year, both the buyer and the supplier had a clear understanding that n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod when an assessee is availing SSI exemption also, it has to be considered that the appellant has collected excise duty from the customers. 5. We have considered the submissions made by both sides. In our opinion, the agreement is very clear. Both the buyer and the supplier had understood that during the period when the SSI exemption was available, excise duty is not payable even though the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... note of that in that case the circumstances as we have already noticed in the agreement in this case were not in existence. The appellant is on a better footing in this case. Under these circumstances, we consider that appellant has made out a prima facie case for waiver. Accordingly, the requirement of predeposit is waived and stay against recovery is granted during the pendency of appeal. (Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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