2010 (5) TMI 462

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....p;    Shri W. Christian, Advocate, for the Appellant. Shri R.S. Srova, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The appellants are engaged in the manufacture of Made-ups viz. Polyester Knitted Scarfs & Polyester Woven Scarfs falling under Chapter 62 of CETA, 1985. On 5-9-2003, they cleared 64,799 Pcs. of Polyester grey Dupattas valued at 25,919.6....

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....ppropriate duty on these clearances. The aggregate duties of Excise @ 43.06% (Customs duty @ 25% + CVD (basic excise duty @ 10% Adv.+ Cess @ 0.05% + SAD on aggregate of value + All duties @ 4% is payable on the above clearances on the correct value of clearances worked out to be Rs. 11,83,230/-. Hence, the demand of short paid duty to the tune of Rs. 25,120/- was raised against the appellants. The....