TaxTMI 
TaxTMI 
1997 (2) TMI 242
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....is is an appeal against the order of Collector (Appeals), Chandigarh dated 18-3-1993. 2. Learned representative of the appellants stated that they were engaged in the manufacture of Valves and Cocks. The case of the Department is that they had cleared castings of iron and steel without approval of the price list during the relevant period. The A.C. had, therefore, imposed a penalty of Rs. 1,....
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....ed by the officers to file a price list in proper form. Hence, they had sent one in Part VI initially and subsequently as per their advice, in Part I. Subsequently, the Department asked them again to file Part VI and they did so and the Department took nearly 8 months in approving the price list. However, in the meantime, they cleared all the goods on payment of duty and declared all the relevant ....
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....issions of the learned representative of the appellants have strong force. Since the appellants had filed the classification list and cleared the goods on gate passes on payment of duty and these gate passes also indicated the value and further they had received the letter from the Collector dated 20-10-1986 and subsequently sent the letter dated 27-4-1992 indicating the price even after the Budge....