2006 (10) TMI 301

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.... Shri S.G. Dewalwar, S.D.R., for the Respondent. [Order per : K.K. Agarwal, Member (T)]. - After hearing both sides for some time, we find that the appeal itself can be decided at this stage and therefore we proceeded to do so after waiving the pre-deposit with the consent of both the parties. 2. We find that in this case duty amounting to Rs. 1,17,678/-along with interest of Rs. 8....

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..... The learned advocate for the appellants contended that the Commissioner (Appeals) has made factual mistake  as the balance interest of Rs. 7,000/- along with penalty amount was also paid by him by a single challan within 30 days and in proof hereof he submitted a copy of the TR6 challan showing the payment of both the interest and penalty within 30 days. In view of the same, it was prayed t....