2005 (4) TMI 480

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....the Appellant. Shri S.V. Parelkar, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The prayer in the application is that dispensing with the condition of pre-deposit of duty amount of Rs. 71,050/- confirmed against the appellants for the period December 1998 to June 1999. In addition, personal penalty of Rs. 30,000/- has also been imposed upon the appellants. The said....

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....ontention of the ld. Consultant that subsequently fixed ACP was on the same parameters and, as such, reflects upon the fact that earlier ACP fixed was not correct. As such, he submits that the ACP fixed subsequently by the Commissioner in the case of M/s. Shital Ispat Pvt. Ltd., should be adopted for the purposes of the calculation of duty against them, at least for the period April 1999 to June 1....