1998 (7) TMI 296

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..... i Kumaran, Advocate, for the Appellant. Shri K.L. Ramteke, JDR, for the Respondents. [Order per : G.N. Srinivasan, Member (J)]. - These applications are for stay of collection of duty of Rs. 24,16,198-. The impugned order also inflicts penalty of Rs. 20 lakhs on the Thane unit and other penalties namely the Madras unit of the applicant and two other persons. The penalty has been inflicted unde .....

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..... unit to its Ennore unit should be included for purpose of assessable value. Before the adjudicating authority it was contended that for the purpose of valuation since there was no sale involved in this case the provisions of Rule 6 of Valuation Rules should be looked into in this case. 4. The adjudicating authority in the impugned order at paragraph 11 thereof had rejected the contentions of .....

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