2003 (10) TMI 568

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....ppellant. Shri S.V. Parelkar, JDR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. - The application for stay of the impugned order of the Commissioner (Appeals) is made on the ground that the appellant has a strong prima facie case in his favour. The Commissioner (Appeals) confirmed the order of the original authority demanding duty of Rs. 66,70,803/- and imposing a penalty a....

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....-making it is not acceptable. The department rejected the transaction value (the price at which Hardner KN 75 was sold) redetermined the value under Rule 6b(ii) of Central Excise Valuation Rules, demanded the differential duty and imposed penalties. 3. The appellant argued that the Department's allegation that he is shifting; the price of this product to the other two manufactured by him d....