2014 (10) TMI 275

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....Shri Vinay Kansara - Advocates For the Respondent : Shri S.K. Mall, Addl. Commissioner (AR) ORDER Per: M.V. Ravindran; 1. All these Stay Petitions are filed for waiver of pre-deposit of an amount of duty liability confirmed, interest thereof and penalties imposed on all the appellants. Since the issue is arising out of the same impugned Order-in-Original, all these Stay Petitions are b....

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....takes us through the case records and submitted that the appellant is a manufacturer of insecticide and was manufacturing the same from the raw material and packing material supplied by M/s Syngenta India Ltd or M/s Syngenta Crop Protection Pvt.Ltd. He would then takes us through the various pages of RG-1 register and RG23A Part II register which were maintained by them and seized by the Departmen....

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....ndisputed that the appellant herein is a manufacturer of insecticides for various purchasers and manufactured the same out of the raw materials and packing material supplied by such companies. It is also undisputed that the appellant herein discharges the Central Excise duty on such insecticides on the value as declared by the raw material supplier and it is not in dispute that appropriate duty wa....