2011 (10) TMI 537

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..... paid the duty on the transaction value of the goods cleared for home consumption. The applicant is able to make out the prima facie case in their favour. In these circumstances, pre-deposit of duty and penalty is waived and recovery of the same is stayed during pendency of the appeal - Stay granted.
Shri S.K. Gaule, J. Shri B.N. Chattopadhyay, Consultant, for the Appellant. Shri J.A. Khan, A .....

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..... e cleared for the home consumption. Therefore, there is no question of payment of any differential duty. Contention of the Revenue is that the applicant has not followed the procedure, while bringing the goods to the factory and they have contravened the provisions of Rule 19 of the Central Excise Rules, 1944. I find force in the contention of the applicant that every assessment is a separate asse .....

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