2006 (3) TMI 578

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...., for the Appellant. Shri N.V.B. Nair, DR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The prayer in the application is to dispense with the condition of pre-deposit of duty amount of Rs. 10,08,262/- and equal amount of penalty imposed under the provision of Section 11AC. The above demand stands confirmed against the appellant on the allegation of under valuation of Dichlof....

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.... on the business on the said premises of the said chemicals against a compensation amount of Rs. 10.00 lakhs. As such it is the contention of the ld Advocate for the applicant that the manufacturing unit was under the proprietorship of Mr. Vilas Tamhankar. The said contention of the appellant has not been accepted by the Commissioner on the ground that the manufacturing unit remains to be a propri....