2003 (4) TMI 474

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....ate, for the Appellant. Shri A. Chopra, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant was engaged in the manufacture of polyester filament yarn. Between 16th March, 1995 and 16th June, 1995, the duty on this product was leviable on a tariff value determined under Section 3(2) of the Act, Rs. 98/- per kg. The notification fixing a tariff value was withdr....

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....t of duty was not in consonance with the provisions of Section 4 of the Act, the mere fact that the value was lower than the tariff value that was earlier fixed is entirely insufficient on which the demand for duty was based. The departmental representative relies upon the finding of the Commissioner (Appeals) that the appellant had not filed price declaration, or furnished the pattern of sale. ....

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....luation. Such a lapse may entail the assessee to penalty for contravention of the rule. However for short levy to be successfully established, it has to be shown that the value on which the appellant paid duty was not in accordance with the provisions of Section 4. The Commissioner does say that the appellant had earlier cleared the goods at a slightly higher price of Rs. 103/- and Rs. 104/- in 19....