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EoU clearing fruit pulp to own DTA unit for processing into juice and sale thereof - Revenue demanding duty on MRP basis on juice on ground that both units are related - payment of duty by EoU proper - Stay allowed: CESTAT

By TIOL News Service

MUMBAI, FEB 21, 2013: THE applicant is a 100% EOU and cleared fruit pulp to their DTA unit on payment of appropriate duty under the permission granted by the competent authority. The DTA unit processed the fruit pulp and sold the juice. The Revenue is of the view that since the applicants and the DTA are related persons, therefore, the applicants are liable to pay duty on MRP on the juice cleared by the DTA unit.

Since the Commissioner(A) upheld the demand of Rs.28,16,877/- and interest and penalty, the applicant is before the CESTAT.

The applicant did not have to say much for the Bench could see through the case.

The CESTAT observed -

"6. Keeping in view the facts and circumstances of the case and as the applicants cleared fruit pulp and are liable to pay appropriate duty on the fruit pulp and not on the juice, hence the applicant has a prima facie case in their favour and the amount already deposited is sufficient for hearing of the appeal. Pre-deposit of the remaining dues is, therefore, waived and recovery thereof stayed for hearing of the appeal."

In fine, the stay petition was allowed.

Taking relation to the next level...the departmental way!

(See 2013-TIOL-338-CESTAT-MUM)


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