2014 (9) TMI 709

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....ate, for the Appellant. Shri S. Chakraborty, Asstt. Commissioner (AR), for the Respondent. ORDER This is an Application seeking waiver of pre-deposit of duty of Rs. 1.02 crore and equal amount of penalty imposed under Section 11AC of the Central Excise Act, 1944. 2. At the outset, ld. Advocate for the Applicant submits that the Applicant during the relevant period, had supplied 35....

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....same by placing relevant documents. 3. Ld. AR for the Revenue reiterated the findings of the ld. Commissioner. 4. Prima facie, we find that because of supply of drawing and design, and free issue materials along with other services, the assessable value cannot be determined under Section 4(1)(a) of the Central Excise Act, 1944. The assessable value was determined under Section 4(1)....