2002 (10) TMI 460

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....a, Advocate, for the Applicant. Shri Ajith Awasthi, JDR, for the Respondent [Order per : Jyoti Balasundaram, Member (J)]. -  After hearing both sides we find that it is possible to hear and decide the appeals themselves. Hence we take up the appeals for disposal with consent of both sides after granting waiver of pre-deposit of duty and penalty. 2. The brief facts of the case....

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....pholding the demand raised in the notices and imposing penalties on the ground that although Notification 36/95 was rescinded so as to remove the fixed rate i.e., tariff value it does not mean that the units can remove the goods at a price less than Rs. 98/- per kg. Aggrieved by these orders the appellants preferred appeals along with applications under Section 35F of the Act before the Commission....

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....e, set aside the impugned orders and allow the appeals. 4. [Assent per : J.H. Joglekar, Member (T)]. - Section 3 of the Central Excise, 1944 prescribes for levy and collection of duties. Sub-section (2) thereof empowers the Central Government to fix the tariff value of any articles which are chargeable with duty at ad valorem rates. Where such tariff values are prescribed the provisions of....