2012 (2) TMI 356

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..... Mr Krishnamohan K Menon, Adv. Mr Rajesh Kumar, Adv. JUDGEMENT 1. The present Civil Appeals are directed against the judgment and order dated 13.12.2002 passed by the Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as "the Tribunal"), South Zonal Bench at Bangalore in Final Order NO. 1569-1572/2002 in Appeal No. E/828/02 & E/831/02, whereby the Tribunal has dismis....

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....for short). It had also levied certain penalties. According to the Adjudicating Authority, M/s. BPL Sanyo Utilities & Appliances Ltd. ('M/s. BSUA' for short) are the manufacturers of washing machines and they have also effected sales of the said manufactured machines to M/s. BPL Ltd. It is further their stand that M/s. BSUA would price the products at a price lower than the price fixed by M/s. BPL....

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....its Order dated 13.11.1998. 4. The assessee-respondent, being aggrieved by the order and the demands raised by the Adjudicating Authority, had preferred appeals before the Commissioner of Central Excise & Customs (Appeals) (hereinafter referred to as "the First Appellate Authority"). However, the First Appellate Authority directed the assessee for pre-deposit of 50% of the duty demanded. Against ....

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....the First Appellate Authority had decided the issue de novo vide its Order dated 1.5.2002, whereby, it allowed the assessee's appeals and had set aside the demands raised by the Adjudicating Authority. 7. Being aggrieved by this Order of the First Appellate Authority, the revenue preferred an appeal before the Tribunal. The Tribunal vide its Order dated 13.12.2002 has rejected Revenue's appeals. ....