2002 (8) TMI 756

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..... condition of pre-deposit of duty and penalty, I take up the appeal itself with the consent of both the sides. 2. The short point involved in the present appeal is that the appellant has declared the inputs in their Rule 57G declaring as Barrel-205 ltr. whereas the description shows in the invoice was Barrel 200/210 ltrs. The appellants contention is that there is no major difference and in .....

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..... the matter to the Assistant Commissioner for fresh verification. Even the Assistant Commissioner in some of the cases has dropped the demand raised on identical grounds for different period. 3. Shri T.K. Kar, ld. SDR appearing for the appellants reiterates the reasoning of the authorities below. 4. I find that undisputedly the appellants have filed the declaration under Rule 57G declaring Barr .....

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