1995 (10) TMI 125

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....llant. Shri S. K. Tyagi, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - Arguing on the application for waiver of pre-deposit of duty of Rs. 13,46,440.20/- confirmed by the Adjudicating Authority and a penalty of Rs. 1.5 lacs imposed by him, the learned counsel Ms. Archana Wadhwa submits that the entire basis of the demand  is  the  consumption of t....

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.... the applicant is to be accepted, then there would be no difference in duty at all. She submits that the duty demand is based on conjecture and prima facie is not sustainable. 2. The Departmental Representative Shri Tyagi submits that the Collector has not committed any error in adopting the figure of 1000 units, and therefore the demand has been correctly confirmed and penalty is rightly ....