2009 (12) TMI 491

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.... Consultant, for the Respondent. [Order]. - This appeal is filed by the Revenue against the order of the Commissioner (Appeals) who sustained the order of the original authority drop ping proposal to penalize the respondents and demand differential excise duty on clearance of its finished goods, cylinder liners, during the period from 1-8-96 to 18-11-98. The facts of the case are that the respo....

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....e notice proved their bona fides. I accept the voluntary payment as full and final payment and drop further proceedings." Disposing an appeal filed by the Revenue, the Commissioner (Appeals) found that there was no suppression and intention to evade payment of duty on the part of the respondents and rejected the appeal seeking demand of interest on short paid duty and to impose equal amount of ....

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....r prayer is to uphold the impugned order. 3. I have heard both sides and perused the records. 4. I have carefully considered the submissions made by both sides. I find that in this case, the short levy found towards clearances made during the period 1996-99 was paid by the respondents before issue of show cause notice on 13-3-2003. The assessee had voluntarily paid the duty short paid, even ....