9911796707
TMI Blog2013 (12) TMI 927X X X X Extracts X X X X X X X X Extracts X X X X ..... has already deposited a sum of Rs.10 lakhs - the applicants directed to deposit a further sum of Rupees twenty lakhs as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted. - E/761/2010 - - - Dated:- 26-2-2013 - P K Das And Mathew John , JJ. For the Appellant : Mr Joseph Prabhakar, Adv. For the Respondent : Shri KSVV Prasad, Jt. Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is a dispute on cost construction method, CAS-4 would apply. According to him, they have rightly paid the duty on cost construction method as per the various decisions. 2. The learned AR submits that in this case the Tribunal by order dated 23.4.2002 as reported in 2002 (148) ELT 267 held that clearances made to the sister units are liable to be assessed on the basis of value of comparable g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mined in the impugned order of the Commissioner and the appellants are liable to pay the differential duty for these tubes by application of extended period of time under the proviso to Section 11A(1) of the Central Excise Act, 1944". 4. We find that in this case the Tribunal already settled the issue insofar as the clearances made to their sister units are liable to be assessed by following com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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