9911796707
TMI Blog2013 (11) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... Much was argued about the policy of the supplier, but nothing was pleaded before the Deputy Commissioner (SVB). It appears, this plea was made for the first time before the learned Commissioner (Appeals), who appears to have considered it and rejected it. In the appeal and stay application before us, the point is sought to be made emphatically. In fact, the main grievance of the appellant is said to be one based on the supplier's pricing policy. But this grievance prima facie has not been substantiated. In this view of the matter, we are not inclined to stay the operation of the impugned order. In taking this view, we have also considered the assessee's conduct. Admittedly, the SVB's decision has effect till November 2013. Two-thirds of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he supplier are affiliates of the same holding- company. The above loading was ordered on the basis of the apparent relationship between the importer and the supplier. 3. It is submitted by the learned counsel for the appellant that they have three STPI units (at Bangalore, Hyderabad and Gurgaon) and that the unreasonably high loading ordered is highly prejudicial to them. The main grievance of the appellant as sought to be made by their counsel is that the pricing policy of the supplier as it stood prior to April 2008 was considered by the authorities but the amended pricing policy from April 2008 was not taken into account though it was also placed before the lower authorities. In this connection, it is submitted that, had the amended p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (SVB) straightaway jumped into valuation under Rule 9. The learned counsel has made an endeavour to elaborate this point also. 7. The learned Deputy Commissioner (AR) has endeavoured to contest the above points on the strength of the findings recorded in the orders under challenge. 8. We have given careful consideration to the submissions. At the outset, it appears to us that the assessee is not serious about challenging the orders passed against them. May be, they are content with the exemption available to STPI unit. Before us, they have asserted that, given an opportunity, they can demonstrate a case for setting aside the loading ordered by the SVB. It has been claimed that, given an opportunity, evidentiary materials can b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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