2001 (5) TMI 280

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..... , for the Respondent. [Order per : G.A. Brahma Deva, Member (J)].  These are three appeals filed by the appellants. The appeals were filed accompanied with stay applications. 2. Shri K.S. Ravi Sankar, learned Advocate appearing for the appellants submitted that by the impugned order the appellants were required to pay duty amounting Rs. 38,97,708/- in addition to penalty of Rs. 26,78 .....

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..... has not been taken into consideration while fixing liability on the respective partner. He submitted that the appellants were denied small scale exemption in terms of Notification No. 1/93 as well as claim of exemption in terms of Notification No. 75/87. He contended that for the purpose of computation the value of refrigeration and air condition as much as are not to be included while deciding is .....

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..... lt with the pleas raised by the party as can be seen from the impugned order. Further more, some force in the arguments advanced on behalf of the assessee relying upon latest decision of the Tribunal referred to above. In view of this position, we are of the view that this matter will have to go back for re-consideration. Accordingly, we are remanding the matter to the jurisdictional adjudicating .....

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