2001 (5) TMI 728

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....hri Arun Chopra, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  When the application seeking waiver of pre-deposit of the duty amounting to Rs. 4,19,074.08 was called out, the applicant/appellant was not present in spite of notice. On hearing the ld. departmental representative and on going through the documents we find that the issue could be decided at this stage.....

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.... He also accepted that the sales were in a normal course of business and that the impugned order did not sustain. 3. Having said this, he remanded the matter to the Asstt. Commissioner for verification and comparison of prices of such goods sold by other sugar factories. He further directed the Asstt. Commissioner to verify whether the prices were arrived at in the normal course of busines....