2003 (2) TMI 378

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..... B.B. Sarkar, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. After hearing both sides for some time on the applications for waiver of pre-deposit and stay of recovery of duty and penalty, we find it possible to decide the appeals themselves. Hence after waiving the pre-deposit of duty and penalty we proceed to hear and decide the appeals themselves with the consen .....

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..... as issued proposing recovery of Rs. 17,17,668/- under Section 11A and proposing penalty under Rules 173Q and 209A was issued (this is the subject matter of appeal No. E/3751/2001-Mum). Similarly show cause notice raising duty demand of Rs. 11,25,818/- was issued on 26-3-1997 for the month of January, 1997. The notices were adjudicated by two separate orders of the Additional Commissioner who confi .....

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..... y @ 10% ad valorem vide Serial No. 27.17 of Notification 8/96-C.E., dated 23-7-1996, and on the strength of the above clarification the Commissioner, Rajkot dropped the demands raised on same grounds against M/s. Bharat Petroleum Corporation Limited, vide his order-in-original Nos. 17-18/2001, dated 14-9-2001. 4. In view of the above we accept the submissions of the appellants that during the pe .....

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