2012 (11) TMI 380

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....ondent Per: S.S. Kang Heard both sides. Common issue is involved, therefore the applications for waiver of pre-deposit of dues are being taken up together. 2. The applicants filed these applications for waiver of pre-deposit of total duty of Rs.35,68,523/-, interest and penalties. 3. Proceedings were initiated by issuing two show cause notices demanding duty on the ground that the applica....

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....duty is revenue neutral. The applicants also submitted that there is no allegation or evidence on record to show that the applicants are suppressing the value of the clearance with intent to evade payment of duty. The applicants are not related to the buyer and the applicants are paying duty on the transaction value hence the demands are not sustainable. 5. The Revenue submitted that there is a....