2014 (2) TMI 255

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r stay order of the Tribunal. In view of that, we direct the applicant to make a further deposit of an amount of Rs.10,00,000 within 8 weeks. Upon such deposit, predeposit of balance duty along with interest and penalty is waived and its recovery is stayed during pendency of the appeal - Conditional stay granted. - E/40026/2013 - - - Dated:- 6-5-2013 - P K Das And Mathew John, JJ. For the A .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o the adjudicating authority for considering the whole issue afresh and particularly to look into as to whether TAC is a 'related person'. It is also directed to examine the difference in quantity and quality of the gas supplied to TAC and SICGIL and also as to whether the gas supplied to SICGIL and TAC could be treated as "such goods" for the purpose of assessment under the Valuation Rules. In th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rder of the Tribunal. 3. On the other hand, Ld. AR for Revenue submits that the Commissioner duly passed the order after complying with the direction of the Tribunal in the remand order. He submits that it is apparent from the record that there is vast difference in the prices of TAC and SICGIL. He also contended that there is only marginal difference in process of CO 2 between the goods supplie .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X