2017 (2) TMI 1563

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....hnical) Shri Amit Agarwal, C.A., for appellant Shri B. Kumar Iyer, Superintendent (AR), for respondent ORDER Per M. V. Ravindran This appeal is directed against order-in-appeal No. P-I/MMD/04/2013 dated 4.1.2013. 2. Heard both sides and perused the records. 3. On perusal of the records, it transpires that the appellant is engaged in the manufacture of CDI & PCB assembly fallin....

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....76, 77 and 78 of the Finance Act, 1994. The said show cause notice was decided by the Additional Commissioner, Pune-I vide order-in-original No. P-I/SDC/ST/31/2012 dated 7.9.2012 confirming the demand as proposed in the show cause notice on the grounds that in view of the agreement between the appellant and the JVC, the ownership of the impugned capital goods and the premises rests with the appell....

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....t is his submission that similar issue is also decided in the case of Bhima SSK Ltd 2013-TIOL-775-CESTAT-MUM. 5. Learned departmental representative reiterates the findings of lower authorities. 6. On consideration of the submissions made by both sides and on perusal of records, we find that the issue that falls for consideration in this case is whether the transaction between the appellants....