2000 (2) TMI 500

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..... per : J.H. Joglekar, Member (T)]. -  The appellants were clearing certain goods manufactured on job work basis in terms of price lists filed and approved where the prices were filed on cost construction price. Subsequently, the assessee manufactured goods on their own and supplied them on higher prices. They accordingly filed another price list which was also approved. In spite of the approv .....

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..... has been made for disposal on merits. 2. In the appeal memorandum, the contention made is that the assessee, having deposited the duty even before the adjudication order was passed, does not deserve any penalty. 3. We find that the assessee in reply to the show cause notice had offered to pay provided no penalty was imposed upon them. According to them, it was a genuine error on their .....

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