2016 (11) TMI 350

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....hew, Member (Technical) Shri Gajendra Jain, Advocate, for appellant Shri V.K. Shastri, Asst. Commr (AR), for respondent Per: M.V. Ravindran                 These two appeals filed by the appellants are directed against Order-in-Appeal No. BR/221 & 222/TH-II/05 dated 24.08.2005. 2. Since both the appeals are c....

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....should have filed price declaration for such type of clearance made by them to Indian Railways etc., and this is a procedure lapse; after coming to such a conclusion, the demands raised are confirmed along with interest and penalties have been imposed. 5. In our considered view there is nothing erroneous on the part of the appellants to discharge the duty liability on the price of the goods cle....