2003 (10) TMI 82

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....alasundaram, Member (J)]. - After hearing both sides on the application for waiver of pre-deposit of duty of Rs. 36,27,973/- and penalty of Rs. 7,20,000/-, we found that it was possible to decide the appeal itself; hence after waiving pre-deposit, we proceed to hear and dispose of the appeal itself with the consent of both sides. The brief facts of the case are that the appellants herein who are i....

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....osing recovery of duty of Rs. 36,27,973/- on a quantity of 9966960 tablets cleared during the period from July, 1999 to December, 1999 the notice also proposed penal action. The adjudicating authority confirmed the demand and also imposed the penalty of Rs. 7,20,000/-. The assessees preferred appeal along with stay application before Commissioner (Appeals) who directed pre-deposit of the entire du....

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.... are not meant for sale and there is an inscription to this effect and also cannot be detached and sold individually. The appellants contend that the individual pieces of soap cannot be detached from the Multi piece pack as this would result in the tearing of the wrapper, and that this circular being clarificatory in nature, operates retrospectively so as to cover the period dispute in this appeal....