2005 (12) TMI 327

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....ra, Advocate, for the Appellant. Shri Chetan Lama, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides. The appellants have availed of the exemption under Notification No. 245/83 dated 13-9-1983 by paying duty on goods covered under the DPCO, 1987 on the basis of MRP less 15%. On other goods, the appellants have paid duty adopting valuation ....