2004 (12) TMI 573

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....ant. Smt. R. Bhagya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. - This application seeks waiver of pre-deposit and stay of recovery in respect of an amount of duty of over Rs. 2 crores as well as an amount of penalty of Rs. 20 lakhs. The demand of duty is on Epichlorohydrin (ECH, for short) cleared by the appellants during 6/2002 to 12/2003 to a Joint Vent....

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....d. Counsel submits that, for an earlier period, the Commissioner (Appeals) has rejected the Department's plea of "relationship" between the appellants and PAPL and valued similar clearances of ECH (by appellants to PAPL) under the main provisions of Section 4(l)(a) of the Act. Counsel has placed on record a copy of the Order-in-Appeal No. 76/2004, dated 19-3-2004 passed by ld. Commissioner (Appeal....

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....n, ld. Counsel has also relied on the following clarification given by the Board in Circular No. 643/34/2002-CD, dated 1-7-2002 : S. No. Point of doubt Clarification 12 How will valuation be done when goods are sold partly to related persons and partly to independent buyers? There is no specific rule covering such a contingency. Transaction value in respect of sales to unrelated ....

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....6/2004, dated 19-3-2004 ibid, the "JV agreement" and "supply agreement" were examined by ld. Commissioner (Appeals) and, after considering a catena of decisions, a finding was recorded to the effect that there was no mutuality of interest between the appellants and PAPL. This finding of the Commissioner (Appeals) seems to support the Counsel's plea of prima facie case although its acceptability re....