2005 (6) TMI 457

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.... Shri Sanjay Singhal, DR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. -  The early hearing application is allowed and the stay application is taken up for disposal. 2. After hearing both sides for sometime, we take up the appeal itself for disposal, after waiving pre-deposit of penalty imposed upon the appellants by the Commissioner. 3. The brief facts ar....

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.... of the said goods by another Expert Panel. This plea has not been dealt with by the Commissioner. The ld. DR opposed this plea on the ground that the representatives of the appellants were present at the time of valuation undertaken and they could have objected to the value arrived at by the Panel at that time itself. He, therefore, pleaded that the value arrived at by the Expert Panel is correct....