2012 (11) TMI 886

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....ORDER     By our order dated 25.04.2011, we had directed issue of notice to the respondents subject to payment of the entire amount determined by the Customs, Excise and Service Tax Appellate Tribunal [CESTAT] within a period of three months from the date of the said order. The appellant company, we are told has deposited the amount of penalty levied against it but the principal ....

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....hers, 1995 (1) SCC 478, found that GTC had gained at the cost of Revenue who was controlling KCPL and JKCL from the stage of manufacture till marketing of the goods. The CESTAT has further held that the appellant alone had gained at the cost of Revenue as it was controlling the MRP and had realised sale proceeds over and above the said price. Para 34.7 of the CESTAT Order reads as under:- &nbsp....