2001 (8) TMI 686

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..... ondent. [Order per : J.H. Joglekar, Member (T)]. The appellants were engaged in recording blank cassettes from master tapes and other materials supplied by the principal manufacturer. Demand of Rs. 2,49,294/- was confirmed on the ground that the value of the material given by the principal manufacturer was not added when computing the assessable value. The assessee during the proceedings .....

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..... particular case (Order-in-Appeal No. ZBN/177/M.V. 2000 dtd. 5-6-2000), the Commissioner (Appeals) had accepted addition of 0.15 paise. 3. We find prima facie substance in the submission. We, therefore, grant waiver of pre-deposit of the reminder of Rs. 37,216 towards duty as also penalty imposed on the applicants and stay recovery thereof pending the disposal of the appeal. - - TaxTMI - TMIT .....

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