2013 (11) TMI 585

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..... ant: Mr. Ravi Raghavan, Advocate For the Respondent: Mr. R. K. Singla, Commissioner (AR) ORDER Per: B.S.V. Murthy; Appellant is engaged in the manufacture of vanilla powder flavour and other flavouring essences/concentrates. The dispute in this case is relating to the determination of value of vanilla flavor manufactured by the appellant and sold to the appellant in the appeal No. E/25660/2013 .....

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..... s. International Flavours and Fragrances. The department had replied in negative. He also relies upon the decision in the case of CCE, Hyderabad vs. Innocorp Ltd. : 2013 (289) E.L.T. 172 (Tri.-Bang.) to support his submission that when there is no job work, the price cannot be determined on the basis of Rule 10A of Valuation Rules. Further, he also submits that the Commissioner has travelled beyon .....

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..... ragrances. Further, the decision relied upon by the learned counsel also appears to be prima facie applicable. Under these circumstances, we consider that the appellant M/s. Global Food Specialities have made out a prima facie case on merits. Accordingly, there shall be waiver of pre-deposit and stay against recovery of the duty and penalties and interest from both the appellants during the penden .....

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