2006 (5) TMI 376

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....ri K.S. Reddy, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. -  The appellant is required to pre-deposit duty amount of Rs. 1,10,73,286/- besides interest. The appellants are carrying out certain activity on the product namely "Safety Seat Belt Assembly" falling under Chapter sub-heading No. 8708.00. They were transferring the items to their sister unit at Gurgo....

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....ant on the ground that the Bangalore Commissioner has no jurisdiction to give finding with regard to the process carried out at the other two units and payment of duty at those places. Further, it is submitted that the Revenue had accepted the Cost Construction Method under Rule 8 and duty paid at Bangalore. Therefore, the matter cannot be reopened and proceedings are against law and confirmation ....

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....f manufacture carried out in the other sister units at Gurgoan and Chennai. Therefore, the appellants have very strong case on merits. As the basis on which the Commissioner has proceeded to confirm the duty payable at the other unit is not as per law, and that the amounts due to the Revenue has been paid in respect of the process carried out at Gurgoan and Chennai therefore, no duty would be paya....