2003 (2) TMI 77

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..... February, 2001. 2. The facts briefly stated are that :- 3. Against the order of the Commissioner (Appeals), both the Department as well as the assessee viz. respondent filed appeals. The appeal filed by the assessee came to be dismissed for default. Against the order of dismissal, an appeal was carried to this Court. This Court by the judgment dated 16th August, 2002 has remitted the matter back .....

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..... e and freight are not to be added to the value of the goods sold. This Civil Appeal was against the Tribunal's order in Escorts JCB Limited case (supra). The question whether penalty amount can be reduced or not has not been decided. 6. In the assessee's appeal, which is pending before the CEGAT, Tribunal will have to decide whether or not duty and penalty are to be paid. If it is held that duty .....

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