2002 (1) TMI 801

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....rnail Singh, JDRs, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The appellant was engaged in the manufacture of patent and proprietary medicaments. It had been permitted by the Collector in terms of sub-rule (1) of Rule 173C, to clear its goods on the basis of value declared in its invoice, i.e. without filing price list and getting it approved. The invoices that the appe....

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....ty and imposed penalty. Hence this appeal. 3. The contention of the Counsel for the appellant before us is that it had paid duty on all the goods and there has been no short levy. Although this was attempted to be rebutted by the two Departmental Representatives who represented the Department's case, neither of them could succeed in doing so. Various examples of copies of the invoices enclos....