2014 (9) TMI 404

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.... order of amalgamation passed by the Hon'ble High Court. This Court finds that such application is formal in nature and is thus allowed. 2. The office is directed to make necessary amendments in the Cause Title. 3. The core issue involved in the proceeding before the Commissioner was whether the bill discounting charges by the bank in terms of an agreement with the Tata Motors can be allowed to be included or excluded while determining the cost of the raw material. According to the petitioners, the arrangement between the Tata Motors and the bank was that if the buyer wants an immediate payment for the supplies, the bank would pay the less amount of 1.9 per cent. of the total value of the bills which partakes the character of an....

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....of this Court set aside the order and directed the Hon'ble Single Bench to examine all aspects of the matter including whether the precondition deposit of Rs. 8 crores passed earlier and rejection of the modification of the earlier order were justified or not. The counsels appearing for both the parties have addressed on a parent order by which an application for seeking waiver of precondition deposit is disposed of by the Tribunal. 5. The learned Advocate appearing for the petitioners vehemently submits that the same Commissioner in another matter, where the case of the similar circumstanced person was being considered, took a contrary view to what have been taken in the present case. According to the petitioners the Commissioner has....

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....e bank in terms of an agreement which would be included within the cost of the raw  material while determining the excise duty for its payment by the job workers. The department in respect of another case based on identical and similar facts have taken a contrary view to what have been taken in the present case. According to the petitioner, an order passed in other matter was placed before the Commissioner as well as before the Tribunal but the Tribunal has omitted to record findings thereupon and my endeavour has also failed to find out any finding recorded by the Tribunal on the above issue. 9. The aforesaid point, in my opinion, is one of the relevant factors which should be considered by the Tribunal while granting the waiver....