2008 (5) TMI 554

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., SDR, for the Respondent. [Order]. - In the impugned order the Commissioner (Appeals) ordered that the value on which differential duty of Rs. 2,21,220/- was demanded to be treated as inclusive of duty. The original authority had demanded a differential duty of Rs. 2,21,220/- payable on cotton woven/processed fabrics. Denying the exemption availed by the appellants for the clearances of the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s) in the impugned order in support of waiver of penalty. "The dispute arose in the present case on account of interpretation of Notification on its eligibility to the appellants. No intentional violation had been established in this case warranting imposition of penalty equal to the duty and penalty." ld. SDR reiterates the findings contained in the orders of the lower authorities. He submits tha....