2014 (5) TMI 524

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..... is a factual matter which will be looked at the time of final hearing of appeal - Hence, assessee has failed to make out a prima facie case for total waiver of pre-deposit - Accordingly, applicant is directed to make a further deposit of ₹ 2,00,000/- (Rupees two lakhs only) - Upon such deposit, pre-deposit of balance amount of duty along with interest and penalty stands waived and recovery .....

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..... as to avoid MRP based assessment and grossly undervalued the value and quantity. The learned counsel submits that the entire demand was raised against three Bills of Entry. He submits that the present Bill of Entry No. 3579164 dated 23.5.2011 is lying with the Department. He further submits that the demand raised for the earlier two consignments are vide Bill of Entry dated 21.2.2011 and 15.4.200 .....

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..... attention of the Bench the relevant portion of the adjudication order. He submits that it is clearly evident that each carton contained four retail packs and each retail pack contained a complete induction cookware in SKD condition. 5. After considering the submissions of both sides and on perusal of the impugned order, we find force in the submission of the learned AR. The submission of the le .....

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