2007 (12) TMI 388

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....he Appellant. Shri Sameer Chitkara, SDR, for the Respondent. [Order]. - Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has preferred the present appeal. I have heard the learned SDR Shri Sameer Chitkara and Shri P.K. Saraswat, Proprietor appearing for the respondent-firm. 2. The facts, in brief, are that at the time of import and clearance of steel it....

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.... by the department. Ultimately their appeal was disposed off by the Tribunal confirming differential duty of Rs. 1,89,984/- and upholding personal penalty of Rs. 50,000/- upon the partner. Personal penalty on the respondent was set aside. As such, the respondent became entitled to refund of the excess amount so encashed by the Revenue, which after adjusting the duty amount and personal penalty of ....