2002 (1) TMI 558

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for the Appellant. Ms. Ananya Ray, SDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. -  Shri V. Lakshmikumaran with Shri M.P. Devnath, learned Counsels arguing the case for dispensing with pre-deposit of duty of Rs. 12,23,888.84 (rupees twelve lac twenty three thousand eight hundred eighty eight and paise eighty four) and penalty of equivalent amount submits that the a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....se notices proposing demand of duty on the quantity of the metal containers used by the applicant(s) during the period from 30th July, 1991 to 31st December, 1991. The Assistant Collector adjudicated the case when the assessee filed an appeal before the Collector (Appeals). He allowed the appeal of the applicant. The order passed by the Collector (Appeals) attained finality inasmuch as no appeal w....