2001 (5) TMI 353

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Respondent. [Order]. -  After dispensing with the condition of pre-deposit of duty and penalty I take up the appeal itself with the consent of both the sides. 2. I have heard Shri B.N. Chattopadhyay, ld. Consultant and Shri V.K. Chaturvedi, ld. SDR. 3. With the change in the provisions of Section 4 w.e.f. 28-9-1996, the appellants became liable to pay duty amount of Rs. 4,98,38 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... m they were required to file a separate refund claim. Accordingly, he confirmed the said demand and also imposed a personal penalty of Rs. 5,000/- upon the appellant, on an appeal against the above order filed before Commissioner (Appeals). Hence the present appeal. 4. Shri Chattopadhyay's contention is that the assessments during the relevant period were provisional and while finalising the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X