1999 (9) TMI 361

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....t. Shri K.C. Agarwal, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - Appeal taken up for disposal with consent of both sides after waiving deposit. 2. The department issued the appellant a notice of show cause why duty amounting to Rs. 24.20 lakhs should not be demanded from it. The demand was raised on three counts. The first was that duty of Rs. 67,000/- ap....

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....e has however confirmed that duty on this count not to the extent of Rs. 13.14 lakhs proposed in the notice but of Rs. 15.46 lakhs approx. 3. The Advocate for the appellant contends that this last order of the Commissioner is contrary to law, Section 11(A) of the Act itself provides that duty, which is confirmed, shall not exceed that specified in the notice. He says however that in any ev....

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....provision answers the point made by the Commissioner reiterated by the Departmental Representative that no prejudice had been caused to the appellant solely because the amount confirmed is higher than the amount demanded in the notice. It is a generally accepted principle of law that a person against whom proceedings are initiated should be made aware of the maximum extent of punishment or penalty....

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.... been confirmed on a particular count, there is contravention of the provision of the section. 7. That part of the Commissioner's order relating to the duty on the aerated water is not maintainable. In the circumstances we do not consider it practicable or desirable to deal separately with the other part of his order, the one relating to duty liability of carbon dioxide. Since the major pa....