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TMI Blog2015 (10) TMI 889X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that:- Appellant has placed the opinion of M/s. Mani & Co., the Cost Accountant, in their support. It is also contended that on reference of the said opinion to A.D. (Cost), by the Department, more or less the said opinion was accepted. Countering the argument of the Revenue, the Ld. advocate for the applicant categorically submits that they have not incurred any packing cost in transferring t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s S. Chatterjee, Advocate For the Respondent : Sri S. P. Pal, Appraiser (A.R.) ORDER Per DR. D.M. MISRA Heard both sides 2. This application is filed seeking waiver of pre-deposit of duty of ₹ 2.14 Crores and equal amount of penalty imposed under Section 11AC of CEA, 1944. 3. The applicants are engaged in the manufacture of H.V. Gear Box and during the period April, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Control, Packing cost, Administrative Heads etc. are considered on notional basis and de hors the principle of costing accepted and prescribed by the Revenue as CAS-4 method. They have also furnished a certificate from Mani Co., the Cost Accountant who had certified the method of arriving at the cost of the product by the appellant as correct. The said certificate was later also accepted by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard both sides and perused the records. Prima facie, we find that the dispute centered around the determination of assessable of the gear box manufactured and supplied by the applicant to their holding company M/s. Tata Motors Ltd. Besides disputing the methodology for determination of value i.e. under Section 4(1)(a) or 4(1)(b) of CEA,1944, the applicant had also challenged the priniples applied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e applicant company to the holding company. Needless to emphasize, the includibility or otherwise of these elements of cost also rests on appreciation of evidences. In these premises, all these aspects need to be scrutinized in detail which would be possible at the time of disposal of the appeal. At this stage, in our view, the applicant could able to make out a prima facie case for waiver of pre- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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