2014 (1) TMI 159

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..... Archana Wadhwa (for the Bench): After dispensing with the condition of pre-deposit of duty of Rs.4,48,707/- and penalty of Rs.25,000/-, we proceed to decide the appeal itself, with the consent of both the sides as a short issue, covered by the precedent decision, is involved. 2. The appellants are engaged in the manufacture of PSCC pipes meant for transportation of water. They entered into a co .....

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..... clearance of pipes. 4. The lower authorities, by entertaining a view that such certificates were not available at the time of clearance of the goods, initiated proceedings against the appellant which resulted in the confirmation of the demand and imposition of penalty. Hence, the present appeal. 5. After appreciating the submissions of both the sides, we find that sole ground for the denial of .....

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