https://www.taxtmi.com/caselaws?id=244096 The court determined that M/s PGO Processors Pvt. Ltd. is an independent entity and not an extended limb of M/s Suzuki Textiles Ltd. The duty payment on processed fabrics was to be based on M/s PGO Processors' independent processing activities, not M/s Suzuki Textiles' sale price. The court waived the pre-deposit requirement of Rs. 5 crores, considering M/s PGO Processors as a distinct manufacturer. The final order allowed the stay petitions unconditionally, emphasizing M/s PGO Processors' independence and correct discharge of duty liability. en-us Tue, 15 Oct 2013 00:00:00 +0530 Thu, 04 Sep 2014 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244096 The court determined that M/s PGO Processors Pvt. Ltd. is an independent entity and not an extended limb of M/s Suzuki Textiles Ltd. The duty payment on processed fabrics was to be based on M/s PGO Processors' independent processing activities, not M/s Suzuki Textiles' sale price. The court waived the pre-deposit requirement of Rs. 5 crores, considering M/s PGO Processors as a distinct manufacturer. The final order allowed the stay petitions unconditionally, emphasizing M/s PGO Processors' independence and correct discharge of duty liability. Case-Laws Central Excise Tue, 15 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244096