2000 (10) TMI 403

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..... e Respondents. [Order per : J.H. Joglekar, Member (T)]. On hearing Shri Ganesh, Admn. Manager of the applicants unit and Shri K.M. Patwari, JDR, for the Revenue, it appeared that on a short point of law, the appeal itself could be taken up for disposal. This was done after granting waiver of pre-deposit of Rs. 3,86,753.56 confirmed as duty in the impugned order. 2. The assessing of t .....

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..... t forming the part of the value. No account of this submission was taken. The computation made of the duty short levied was for the period for which the assessees had not added any quantum towards the notional profit. This one sided order passed by the Asstt. Collector was upheld in toto by the Commissioner (Appeals). Hence, the present appeal before us. 3. Rule 9B(5)(2) stipulates that on final .....

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