2008 (11) TMI 482

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....ant. Shri J.A. Khan, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. The demand of differential duty relates to the period February, 1996 to February, 1997 on the ground that the appellants have sold the impugned goods at higher price from the depot/consignment agents' place subsequent to clearance from the factory gate. It is the contention ....

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....the entire demand confirmed by the authorities below on the ground that even for the period prior to September, 1996, the appellants were selling the impugned goods at higher price from the depot/consignment agents' place and hence, they are required to pay higher duty. He also supports the imposition of equal penalty on the ground that the appellants did not cooperate with investigation and delay....