1999 (3) TMI 437

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....sultant, for the Appellant. Shri C.P. Rao, SDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Appeals are taken up for disposal after waiving deposit with the consent of both the sides. 2. M/s. Sweet Confectionery (SC for short) Sangli appellant in appeal No. E/3151-V/98-BOM was engaged in manufacture of sweets. SC sold the goods to M/s. Parrys Confectionery (Parrys for ....

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....11AC on SC and under Rule 209A on Parrys. In the order impugned in the appeals, the Commissioner confirmed the demand of duty and imposed penalty on SC and Parrys. He also ordered confiscation of plant & machinery with offer to redeem on fine. The notice to show cause and the order of the Commissioner both completely ignored the Supreme Court judgment in Ujjagar Prints v. Union of India - 1989 (39....

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....s so. In that situation, the value will have to be determined in accordance with the ratio of Ujjagar Prints. For the period subsequent to 1-3-94, in the absence of anything to show that the assessable value declared by the assessee is confirmed in the ratio of the Ujjagar Prints decision, the order demanding duty for the period subsequent to 1-3-94 is set aside. 5. The representative for SC....