2014 (2) TMI 573

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... T, NEW DELHI] - the applicants failed to produce any evidence to establish that the freight charges were not included in the assessable value - there is factual dispute in this case - the applicants failed to make out a prima facie case for waiver of the amount – Assessee directed to deposit Rupees ten lakhs as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Pa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Karnataka High Court as reported in 2011 (23) STR 97 (Kar.). He submits that the other issues like rent-a-cab service, mandapam service and catering services are squarely covered by various decisions of the Tribunal. 2. The learned AR submits that the Tribunal in the case of Hero Honda Motors Ltd. Vs. CCE-2011 (274) ELT 89 on a similar issue directed partly predeposit. He submits that in the case .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ase for waiver of the entire amount of duty along with interest and penalty. Accordingly, the applicant is directed to predeposit Rs. 10,00,000/- (Rupees ten lakhs only) within a period of six weeks and report compliance on 8.5.2013. Upon such deposit, predeposit of the balance amount stands waived and recovery stayed till the disposal of the appeal. (Dictated and pronounced in open Court)
Ca .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X