2008 (3) TMI 202

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..... paid before issue of SCN and therefore, we hold that it is a fit case for waiver of penalties and interest - ST/52/2008 - ST/118/2008-(PB), - Dated:- 31-3-2008 - Justice S.N. Jha, President and Shri M. Veeraiyan, Member (T) Shri Piyus Kumar, Advocate, for the Appellant. Shri A.P.S. Suri, Jt. CDR, for the Respondent. [Order per: M. Veeraiyan, Member (T)]. - Heard both sides on .....

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..... tire duty amounting to Rs. 1,17,37,437/- stands deposited before issuance of show cause notice. 4. The learned advocate appearing for the applicant submits that the issue involves the manner of determining the gross value. It also involves whether the added value of cement and steel should be treated as cum-tax value in which case duty already paid by them will be in excess of what is due to b .....

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