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TMI Blog2014 (1) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... eir products - M/s. Gurukripa consumer Care Products directed to deposit the entire duty amount as pre-deposit till the disposal – stay not granted. The stay application of Shri Pranayadutta Shukla - He is only a dealer, who was purchasing the goods from M/s. Gurukripa Consumer Care Products and selling them to GTM Teleshopping Pvt. Ltd. All these transactions are on paper – there was no justif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that Rs.3 Lakhs stand paid by M/s. Global Tele Mall. Further, an amount of Rs.45Lakhs stands debited from the Cenvat Credit Account. However, as there was dispute about the transfer of cenvat credit from Global Tele Mall to GTM Teleshopping Pvt. Ltd., the lower authorities did not accept such debiting of the credit. 3. At this stage, ld. Advocate for the appellant submits that subsequently the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nding that they were manufacturer of hair oil product brand in GTM and as such, was required to pay duty. Nobody is present on behalf of the stay application. Inasmuch as the applicant was using the brand name of GTM. He is prima facie required to pay the duty on their products. We accordingly direct M/s. Gurukripa consumer Care Products to deposit the entire duty amount within a period of 10 week ..... X X X X Extracts X X X X X X X X Extracts X X X X
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