2004 (4) TMI 401

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....dhir Singh, JDR, for the Respondent. [Order]. - Heard bolh sides. 2. Appellants filed this appeal challenging the imposition of penalty of Rs. 1,71,077/-. 3. Brief facts of the case are that appellants are engaged in the manufacture of Latex Foam products and were availing the benefit of Small Scale Exemption Notification. During the verification of their accounts, the appell....

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....ption Notification, there is no intention on their part to evade duty. The show cause notice was issued after almost one year from the date when they informed the Department after depositing the duty. 5. The contention of the Revenue is that they had not deposited whole of the duty. The appellants deposited the amount of Rs. 3,52,285/- whereas the total duty comes to Rs. 4,51,185/-. The fa....