1999 (5) TMI 204

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..... Agrawal, JDR, for the Respondent. [Order per : G.N. Srinivasan, Member (J)]. - The question involved in this stay petition is whether amount of duty paid on inputs should be taken for purpose of valuation of the final product. The amount involved in this appeal is Rs. 1,48,20,997/-. Ten show cause notices have been issued in this case and consolidated penalty of Rs. 25 lakhs have been imposed....

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....case of C.C.E. v. Mysore Paper Mills - 1997 (92) E.L.T. 300 where that was a case of cost of packing material and the question involved was interpretation of Clause (i) of the Section 4(4)(d) of the Central Excise Act. 3. As against this ld. DR Shri Agrawal defends the reasoning of the adjudicating authority. 4. We have considered the rival submissions. We are of the view that prima fa....