2013 (11) TMI 584

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..... Sivakumar, AR JUDGEMENT Per : Mr. M.V. Ravindaran; This stay petition is filed for the waiver of pre-deposit of duty of Rs. 14,73,600/- with interest and penalty of Rs 2 lakhs. 2. The above said amounts have been confirmed by the adjudicating authority on the ground that appellant had undervalued the goods cleared by them by not including the correct value of free supply of materials....

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....final product, if any should be done only at the place of clearance of the goods and not at the recipient's end. It is also his submission that the appellant is job worker and completing the process of converting crude Pivalic Acid into Pivaloyl Chloride and supplied it back to M/s. Aurobindo Pharma Limited. 5. Heard the learned SDR. 6. On perusal of record, we find that it is undisputed tha....

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.... angle of this issue is that, the appellant had supplied back the Pivaloyl Chloride manufactured out of the crude Pivalic Acid received from M/s. Aurobindo Pharma Limited only to M/s. Aurobindo Pharma Limited and there is nothing on record to show that the appellant had cleared the Pivaloyl Chloride to other customers also, which is manufactured by using the Pivalic Acid received from M/s. Aurobin....