2002 (2) TMI 620

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....ellant. Shri Atul Saxena, JDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. -  In these two appeals the appellants have filed applications for waiving pre-deposit of duty and penalty. Arguing the case for the applicants Shri Naveen Mullick, learned Counsel submits that in the instant case the applicants were preparing report called as 'Assembly Production Report'. He su....

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....ken on the quantity shown produced on the 'assembly production report'. He submits that when the figures are totalled up according to the production shown in assembly production report and those recorded in RG-1 register it would be noted that the difference was only 2632 bearings on which the amount of duty would not be more than Rs. 20,000/-. Learned Counsel, therefore, prays that since the good....

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....issions of both the sides. We note that the Department has demanded a duty on the figures shown in assembly production report. It has been presumed that the figures shown in assembly production report are over and above the figures recorded in RG-1 register. However, we find that there is no evidence on record to prove this fact. We further note that difference in the figures shown in assembly pro....