2005 (2) TMI 625

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.... Shri J.R. Madhiam, JDR, for the Respondent. [Order per : V.K. Jain, Member (T)]. - Heard Shri Samir Chakraborty, Advocate on the Stay Application filed by the Appellant. Duty involved in this case is Rs. 44,93,848.00 lakhs and the penalty of Rs. 10,000.00 has been imposed upon the Appellants. The issue is regarding the "Combi Pack" of Three pieces of 100 gms. of Margo Soaps and one 50 gms. ....

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....ck" has been defined. He submits that the product of appellant is a combi pack. Referring on the Tribunal's decision quoted above, he submits that his case is covered one and the Appellant should be given full dispensation from the duty and penalty. 2.  Heard Shri Madhiam, learned JDR who reiterates the findings of the Commissioner. 3. We have heard both the sides. We find that ....