2001 (5) TMI 353

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.... Shri V.K. Chaturvedi, SDR, for the Respondent. [Order]. -  After dispensing with the condition of pre-deposit of duty and penalty I take up the appeal itself with the consent of both the sides. 2. I have heard Shri B.N. Chattopadhyay, ld. Consultant and Shri V.K. Chaturvedi, ld. SDR. 3. With the change in the provisions of Section 4 w.e.f. 28-9-1996, the appellants be....

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....he amount of Rs. 91,926.04 excess paid by them they were required to file a separate refund claim. Accordingly, he confirmed the said demand and also imposed a personal penalty of Rs. 5,000/- upon the appellant, on an appeal against the above order filed before Commissioner (Appeals). Hence the present appeal. 4. Shri Chattopadhyay's contention is that the assessments during the relevant p....