2002 (8) TMI 756

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., SDR, for the Respondent. [Order]. -  After dispensing with the condition of pre-deposit of duty and penalty, I take up the appeal itself with the consent of both the sides. 2. The short point involved in the present appeal is that the appellant has declared the inputs in their Rule 57G declaring as "Barrel-205 ltr." whereas the description shows in the invoice was "Barrel 200/....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....issioner (Appeals) in his earlier order has accepted their stand and has remanded the matter to the Assistant Commissioner for fresh verification. Even the Assistant Commissioner in some of the cases has dropped the demand raised on identical grounds for different period. 3. Shri T.K. Kar, ld. SDR appearing for the appellants reiterates the reasoning of the authorities below. 4. I ....