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TMI Blog2015 (9) TMI 1264X X X X Extracts X X X X X X X X Extracts X X X X ..... : Sri N.K. Chowdhury, Advocate For the Respondent : Sri S. Sharma, Commissioner (A.R.) ORDER Per DR. D.M. MISRA Heard both sides. 2. These applications are filed seeking waiver of pre-deposit of duty and penalty imposed under Section 11AC of CEA,1944 shown as below: Excise Appeal No. Duty Penalty 392/2009 Rs.7,23,098/- Rs.7,23,098/- 394/2009 Rs.86,66,816/- Rs.86,66,816/- 395/2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing, the adjudicating authority has directed verification/scrutiny of the evidences of sale by respective Jurisdictional Assistant Commissioner/Deputy Commissioner; but the reports submitted to him by the officers were handed over to the Applicants only after passing of the impugned Order, even though in confirming the demand these reports were relied upon by the adjudicating authority. He cat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r some time, we find that the appeals itself could be disposed off at this stage. Accordingly, with the consent of both sides, we take up the appeals for disposal. 6. We find that the central issue in the present Appeals relates to determination of assessable value of manufactured goods cleared to their sister concern on payment of duty. Revenue's contention is that the value should be determined ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould produce the evidence of sale to independent buyers but confirmed the demand wherever the appellant could not substantiate the availability of sale price to independent buyers by producing relevant sales invoices. It is the claim of the appellant now before this Tribunal is that all the sales invoices were produced but not considered by the adjudicating authority. Besides, it is also the griev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether during the relevant sale price to independent buyers were available. It is also directed that the appellant would deposit Rs. 5.00 Lacs (Rupees Five Lacs) as offered by them within a period eight weeks and report compliance directly to the Commissioner. The Ld. Commissioner after recording compliance, would proceed with the adjudication. Needless to mention that adequate opportunity of hea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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