1997 (2) TMI 300

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....Shri M. Ali, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. -  This stay application is filed by the applicants for the waiver of pre-deposit of duty amounting to Rs. 65,192.16 and penalty of Rs. 5,000/- and stay of the recovery proceedings. 2. Arguing for the appellants in support of the stay application Shri Naveen Mullick submitted that the point to be c....

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....hri M. Ali, ld. JDR submitted that it is not a question of fixation charges in the instant case but the part of the assessable value has been diverted. He submitted that at the first instance similar goods were sold at a higher price and subsequently the same goods were sold at a lower price that too bifurcating the cost price and fixation charges. 4. He drew our attention to the finding p....