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2005 (4) TMI 480

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..... pondent. [Order per : Archana Wadhwa, Member (J)]. The prayer in the application is that dispensing with the condition of pre-deposit of duty amount of Rs. 71,050/- confirmed against the appellants for the period December 1998 to June 1999. In addition, personal penalty of Rs. 30,000/- has also been imposed upon the appellants. The said duty has been confirmed by the authorities below, a .....

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..... P was on the same parameters and, as such, reflects upon the fact that earlier ACP fixed was not correct. As such, he submits that the ACP fixed subsequently by the Commissioner in the case of M/s. Shital Ispat Pvt. Ltd., should be adopted for the purposes of the calculation of duty against them, at least for the period April 1999 to June 1999. 3.Countering the arguments. Ld. DR Shri. S.V. Pare .....

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..... ed that prima facie the appellants are required to follow the order of the Commissioner fixing the ACP in their own case, we hold that the appellants does not have any prima facie case in their favour. Accordingly, we direct them to deposit the entire amount of duty within a period of eight weeks from today and report compliance on 21-6-2005. 5.Inasmuch as a very short point is involved, we are .....

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