2002 (8) TMI 666

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....t. Shri T.D. Bodade, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The notice issued to the appellant demanded duty of Rs. 3.72 crores approx. alleged to have been short levied on computers that it manufactured and cleared. It invoked the extended period of limitation. The Collector confirmed the demand for duty but felt that the facts did not justify imposition of pe....

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.... us. In that order, the Commissioner has confirmed the demand for duty of Rs. 434/- within the normal period but imposed a penalty of Rs. 10.00 lakhs under Rule 173Q. 3. We find unusual in the Commissioner's order in imposing such a penalty. The special bench clearly held that the extended period of limitation would not apply and remanded the matter only for determining the duty payable fo....