2014 (1) TMI 270

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....espondent: Shri A. K. Biswas, Supdt. (A.R.) ORDER Per Dr. D. M. Misra : This is an application for waiver of predeposit of duty of Rs.2,68,133/-. 2. The ld. Advocate appearing for the applicant has submitted that during the period from September 1995 to October, 1995, they supplied PSC Sleepers to Indian Railways at a rate lower than the rate approved earlier in 1992 by the jurisdictio....

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.... their price list in the year, 1992. Thus, the price list is applicable during the said period. 4. Heard both sides and perused the records. We find that the approval of price list has been dispensed with w.e.f.1.4.94 and the clearance documents like, invoices/gate passes were accepted on the basis for determination of assessable value. It is not in dispute that the applicant had sold PSC sleep....