2001 (5) TMI 728

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..... ]. When the application seeking waiver of pre-deposit of the duty amounting to Rs. 4,19,074.08 was called out, the applicant/appellant was not present in spite of notice. On hearing the ld. departmental representative and on going through the documents we find that the issue could be decided at this stage. We proceeded to do so on granting waiver of pre-deposit of the confirmed duty. 2. Th .....

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..... der did not sustain. 3. Having said this, he remanded the matter to the Asstt. Commissioner for verification and comparison of prices of such goods sold by other sugar factories. He further directed the Asstt. Commissioner to verify whether the prices were arrived at in the normal course of business or not. He authorised the Asstt. Commissioner to take recourse to Sec. 4(1)(b) on the basis of hi .....

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