2014 (1) TMI 273

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....espondent: Shri A. K. Biswas, Supdt. (A.R.) ORDER Per Dr. D. M. Misra : This is an application for waiver of pre-deposit of duty of Rs.7,71,485/-. 2. At the outset, the ld. Consultant appearing for the applicant has submitted that the applicants are engaged in the manufacture of refined 'Palm Oil' falling under Chapter Sub-heading No.38 of CETA, 1985. During the relevant period i.e. fr....

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.... same as assessable value. The ld. Consultant has submitted that in view of the specific amendment to Section 4 and insertion of Explanation to the said Section, the price charged by the ld. Commissioner be treated as cum-duty price. 2. The ld. A.R. for the Department reiterated the findings of the ld. Commissioner. 3. We find that during the period from August, 2007 to January, 2008, the ap....

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....d and the money value of the additional consideration, if any, flowing directly or indirectly from the buyer to the assessee in connection with the sale of such goods, and such price-cum-duty, excluding sales tax and other taxes, if any, actually paid, shall be deemed to include the duty payable on such goods. In these circumstances, we find force in the argument of the ld. Consultant for the a....