1997 (12) TMI 443

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....er Saroop, JDR, for the Respondent. [Order per : T.P. Nambiar, Member (J)]. - In this case, the duty demand of Rs. 20,04,492/- is not disputed. When the matter came to the knowledge of the Department, the appellant themselves stated that no show cause notice is necessary and they are paying the duty amount in question. Therefore, they made a voluntary payment even without a SCN. The matter w....

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....g the duty without even issuing a SCN. He, therefore, pointed out that there was no willful or deliberate act on their part. He also pointed out that in para 16 of the impugned order the adjudicating authority himself had stated that a lenient view is sufficient in this matter. 3. Heard the ld. JDR Shri Ravinder Saroop for the Department. He pointed out that in view of the fact that the go....