2004 (1) TMI 446

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..... Respondent. [Order per : Jyoti Balasundaram, Member (J)]. The application for waiver of pre deposit of duty of Rs. 15,30,802 and penalty of Rs. 15 lakhs arises out of the order of the Commissioner (Appeals), Surat who has upheld the duty demand and penalty by holding that the cost of corrugated carton in which talcum powder manufactured by the applicant was cleared is required to be inc .....

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..... greement/contract entered into by the appellant and the buyer was ever produced before the authorities below and therefore the authorities have rightly held that the claim of the applicants that the containers were durable and returnable is not substantiated. 4. On a careful consideration of the rival submission and on perusal of the records including the various purchase orders during the relev .....

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