9911796707
TMI Blog2007 (12) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... unt - No strong case for total waiver on the merits of the demand - nothing to indicate that the goods would be sold to the dealers at a price other than the price contracted. Prima facie no case of demand time barred. – stay partly granted - E/1219-1220/2007 - S/780-781/2007-WZB/C-I(EB), - Dated:- 19-12-2007 - Ms. Jyoti Balasundaram, Vice-President and Shri K.K. Agarwal, Member (T) [Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government hospitals. The case of the Department is that when goods are sold by dealers to hospitals, dealer's price should form the basis for assessable value of the goods and the applicant company is required to pay duty on such value. Company has paid duty on the lower price at which it sold goods to the dealers. 3. Prima facie in view of the language of the contract, it is clear that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice dated 31-3-2006 covered the period March, 2001 to December, 2004, the reliance placed by the learned Counsel for the applicant on the letter dated 24-5-2000 is prima facie insufficient to hold that there was no suppression for the reason that there is nothing in the letter to indicate that the dealers would pay the manufacturer on lower price or the goods will be supplied at a price lower ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... barred by limitation. 5. In the light of the above and having regard to the totality of facts and circumstances, we direct pre-deposit of Rs. 15 Lakhs towards duty within 8 weeks from today and on such deposit, pre-deposit of balance duty and penalty shall stand dispensed with and recovery thereof stayed, pending the appeals. 6. Failure to comply with this direction shall result in vacat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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