2005 (1) TMI 480

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....sp;When the matter was called no one was present on behalf of the Respondents, M/s. Runlon Treads (P) Ltd. M/s. Swamy Associates have requested for adjournment as the counsel for the Respondents is out of station. As the issue involved is in very narrow compass, I do not accede to the request of Swamy Associates and take up the appeal for disposal after hearing Smt. Bhagyadevi, learned SDR, and af....

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....he amount representing duty towards past clearances for clandestine removal. The Commissioner (Appeals), under the impugned Order, has held that any amount paid during investigation of case has to be treated as deposit only and has allowed the appeal. The learned SDR has submitted that the amount paid by the Respondents was towards duty and was not deposit; that the payment of duty made voluntaril....