2005 (11) TMI 392

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....the Respondent. [Order]. - When these appeals arose for hearing on numerous occasions in the past, the appellants' Counsel requested for adjournment on various grounds. The case thus stood adjourned from time to time. Today, there is no representation for the appellants, nor is there any request for adjournment. I have examined the records and heard Id. SDR. 2. The appellants were en....

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....own their factory on 14-10-1998 and submitted that they were not liable to pay duty from that date and hence not liable to be penalised either. The authority did not accept this contention, and imposed mandatory penalties on the assessee, equal to the amounts of duty for the aforesaid periods. The orders of the original authority were challenged before the first appellate authority and the latter ....

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.... period of dispute. During the material period, admittedly, the assessee was working under Section 3A and, in the absence of any claim for abatement of duty, they were liable to discharge their duly liability in terms of the ACP determined by the Commissioner. They did pay this duty, albeit belatedly, and such payment was not under protest either. The short question arising in these appeals is whe....