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TMI Blog2002 (10) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent [Order per : Jyoti Balasundaram, Member (J)]. After hearing both sides we find that it is possible to hear and decide the appeals themselves. Hence we take up the appeals for disposal with consent of both sides after granting waiver of pre-deposit of duty and penalty. 2. The brief facts of the case are that the appellants herein were engaged in the manufacture of texturised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that although Notification 36/95 was rescinded so as to remove the fixed rate i.e., tariff value it does not mean that the units can remove the goods at a price less than Rs. 98/- per kg. Aggrieved by these orders the appellants preferred appeals along with applications under Section 35F of the Act before the Commissioner (Appeals) who directed pre-deposit of 50% of the amount vide two separate s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ekar, Member (T)]. - Section 3 of the Central Excise, 1944 prescribes for levy and collection of duties. Sub-section (2) thereof empowers the Central Government to fix the tariff value of any articles which are chargeable with duty at ad valorem rates. Where such tariff values are prescribed the provisions of Section 4 do not apply. Provisions of Section 4 prescribe the manner in which the valuati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -in-Appeal No. Date Period Duty (Rs.) Penalty (Rs.) E/847/2002-Mum. COMMR (A)/229 to 232/A BAD-II/2001, dated 23-11-2001 May, 1996 to June, 1996 1,04,769/- 1,000/- E/848/2002-Mum. COMMR (A)/244/A BAD-II/2001, dated 14-12-2001 February, 1997 to May, 1997 7,76,216/- 2,000/- E/849/2002-Mum. COMMR (A)/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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