1997 (2) TMI 300

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..... rder per : G.A. Brahma Deva, Member (J)]. This stay application is filed by the applicants for the waiver of pre-deposit of duty amounting to Rs. 65,192.16 and penalty of Rs. 5,000/- and stay of the recovery proceedings. 2. Arguing for the appellants in support of the stay application Shri Naveen Mullick submitted that the point to be considered in this case is whether fixing charges is to .....

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..... ixation charges in the instant case but the part of the assessable value has been diverted. He submitted that at the first instance similar goods were sold at a higher price and subsequently the same goods were sold at a lower price that too bifurcating the cost price and fixation charges. 4. He drew our attention to the finding portion of the Additional Collector s order wherein it was observed .....

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