2005 (4) TMI 345

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....he Respondent. [Order per : Archana Wadhwa, Member (J)]. - The prayer in application is for dispensing with the condition of pre-deposit of duty amounting to Rs. 61,474/- and penalty of identical amount imposed upon the applicant/appellant on the findings that the value of the coils sent by them to their job worker for the purpose of conversion into sheets, are undervalued inasmuch as the same ....

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....ir order dated 18-3-2005 [2005 (183) E.L.T. 239 (S.C.)] vide which the Tribunal's order as reported in [1999 (35) RLT 58 CEGAT] was set aside. The demand has also been assailed on the point of limitation. 2. Countering the arguments, Shri Vimlesh Kumar Ld. SDR reiterated the reasoning of the Commissioner submits that the appellant having not adopted the provisions of Rule 57F(4), cannot be n....