2008 (2) TMI 67

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..... ai in case of India Japan Lighting (P) Ltd, assessee is directed to pre-deposit the duty amount within 4 weeks - at this stage requests for an extended period of 8 weeks, is not acceptable as not supported by any plea of financial hardships - E/762/2007 - 146/2008 - Dated:- 14-2-2008 - Shri P.G. Chacko, Member (J) [Order]. -1. After examining the records and hearing both sides, I note th .....

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..... benefit of the circular, the assessee has to establish that the sale and transfer of property in his finished goods occurred at the buyers premises. The appellants are yet to show that they satisfied this condition specified in the Board's circular. Ld. Counsel points out that, after noting a conflict of views on the substantive issue, the South Zonal Bench, Bangalore has referred it to a Larger B .....

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..... the scope of its definition under Rule 2 of the CCR 2004. It was without taking into account the decision in India Japan Lighting case that the issue was referred to Larger Bench. Had the decision in India Japan Lighting case been considered by the referring Bench, there would perhaps have been no conflict. 3. For the above reasons, I direct the appellants to pre-deposit the duty amou .....

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