2003 (10) TMI 179

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....ice K.K. Usha, President]. - When the application for stay came up for hearing, we find that in the nature of the issue involved the appeal itself can be disposed of. We, therefore, dispense with the condition for pre-deposit and proceed to dispose of the appeal. 2. The issue for consideration is whether value of certain dental equipments and hand-pieces of dental chair imported by the appellan....

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....nd-pieces and separate invoices of resale were raised for the sale of such hand-pieces. Show cause notice dated 18-5-99 was issued to the appellant directing them to show cause as to why differential duty amounting to Rs. 1,38,729/-should not be recovered and penalty should not be imposed on them. In spite of the reply given by the assessee, the adjudicating authority confirmed the demand. The app....