2014 (6) TMI 686

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..... urthy Total amount demanded in these appeals comes to more than Rs. 70 lakhs and the Commissioner (Appeals) has required the appellant to deposit an amount of Rs. 38 lakhs which is roughly 50% of the total amount demanded in these appeals. 2. Heard both sides. 3. Learned C.A. submitted that the demand has been confirmed against the appellant on the ground that the appellant and M/s Mayer Organi .....

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..... led up to Hon'ble Supreme Court. 4. On going through the order of the Tribunal, we find that there is absolutely no discussion about relationship between MOPL and the appellant. In that case, the Tribunal had observed that in respect of one item, the appellant was already paying Excise duty on the basis of price at which the goods were sold by MOPL and the issues of related person are not rel .....

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..... rder is fair. However, in the interest of justice, the appellant is given 12 weeks time to make pre-deposit as directed in the stay order and report compliance to the Commissioner (Appeals) who after noting the compliance of the requirement herein above, shall decide the issue on merits. (Operative portion of the order has been pronounced in open court)
Case laws, Decisions, Judgements, Order .....

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