2006 (3) TMI 463

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....pellant. Shri Bipin Verma, DR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - The appellants filed the stay applications for waiver of pre-deposit of duty of Rs. 16,28,147/- and the penalty of equal amount on M/s. M.B. Plywood Indus. (P) Ltd. and personal penalties on different appellants. 2. The appeals filed by the appellants were dismissed by the Commissioner (A....

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....ers. 4. The contention of the appellants is that, they were supplying the goods in question to their various dealers including M/s. Shri Ji Traders/M/s. Shri Ji Enterprises on the same price. Therefore, the Revenue authorities cannot say that the appellants suppressed the value of the goods which was supplied to the Government organizations through M/s. Shri Ji Traders/M/s. Shri Ji Enterpr....

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....nd that in this case the contention of the appellants is that, the goods were supplied to different dealers at certain price after payment of appropriate duty, whereas goods were further supplied by the dealers to the Government organizations and the Revenue authorities cannot ask for duty after taking into consideration the price at which the dealers were supplying the goods to the Government org....

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....from today. On deposit of the above mentioned amount, the requirement to pre-deposit the balance duty and penalty amount shall stand waived. 7. As we find that the Commissioner (Appeals) had dismissed the appeals of the appellants for non-compliance to the provisions of Section 35F of the Central Excise Act and has not decided on merits, therefore, the matter requires re­consideration ....