2013 (2) TMI 544

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.... Per: M. Veeraiyan: Heard both sides for a while on the stay petition. Considering the nature of dispute, we felt that it would be appropriate to dispose of the appeal finally and accordingly we waive predeposit of the dues as per the impugned order and proceed to dispose of the appeal finally. 2. The department issued a show-cause notice dated 28/04/2008 alleging that the values as per t....

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....ent into products manufactured in the other divisions. For accounting purposes, each division was maintaining separate production figures which included what was transferred to other divisions. Further, from KGF divisions transmission gears were transferred to Bangalore, from KGF divisions transmission gears were transferred to Bangalore complex where they were fitted into the Tatra Motor Vehicle ....

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....ot satisfied with the explanation regarding the utilization of material transferred from KGF complex in the vehicles ultimately supplied to defence, he has not asked for any further details. Therefore, it is submitted, if an opportunity is given, they should be able to explain to the satisfaction of the adjudicating authority that the material so transferred were fitted into the vehicles and ultim....