2014 (6) TMI 686

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....nt : Mr N Jagdish, AR PER : B S V Murthy Total amount demanded in these appeals comes to more than Rs. 70 lakhs and the Commissioner (Appeals) has required the appellant to deposit an amount of Rs. 38 lakhs which is roughly 50% of the total amount demanded in these appeals. 2. Heard both sides. 3. Learned C.A. submitted that the demand has been confirmed against the appellant on the gr....

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....efore the Tribunal and the matter has travelled up to Hon'ble Supreme Court. 4. On going through the order of the Tribunal, we find that there is absolutely no discussion about relationship between MOPL and the appellant. In that case, the Tribunal had observed that in respect of one item, the appellant was already paying Excise duty on the basis of price at which the goods were sold by MOP....