2012 (9) TMI 860

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....pellant. Shri N. Jagdish, Superintendent (AR), for the Respondent. ORDER Heard both sides on the stay petition. 2. Appellant is a joint venture company of HPCL, GAIL and Government of Andhra Pradesh. The appellants are selling their final product viz., Compressed Natural Gas (CNG) directly to parties like APSRTC and also through outlets maintained by HPCL (referred to by them as daught....

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....lusion of the said 'commission' in the assessable value would amount to demanding duty on the sale price of HPCL as if they are related persons. The show cause notice has not made any allegation that HPCL is related to the appellant. In view of the above, he seeks waiver of pre-deposit of dues as per the impugned order. He also submits that a sum of Rs. 2,22,667/- stands paid and appropriated by t....