1999 (1) TMI 157

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....er per : P.C. Jain, Member (T)]. -  Heard both sides. 2. The Tribunal had already passed an order in relation to this appeal vide Final Order Nos. 332-333/97-A, dated 25-2-1997 deciding the question of inclusion of value of caps on the aluminium collapsible tubes in favour of the appellants herein. 3. An ROM application was filed by the Revenue pointing out that the issues involv....

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.... order dated 25-2-1997, in so far as it related to the present appeal. That order stands insofar as it relates to the other appeal, namely, E/3594/87-A. 5. We have now heard the learned Advocate, Shri G.P. Srivastava and the learned SDR, Shri K. Srivastava. We agree with the learned SDR that the subject appeal involved only the question of imposition of penalty and imposition of fine in view....

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....ial, the learned Advocate submits that these were rejected by the customers of the aluminium collapsible tubes who had returned the material to the appellants herein. A proper D-3 intimation had been given by the appellants to the concerned Revenue authorities. Therefore, there could not be any question of accounting the same and there is no record required for accounting the same. This submission....