2011 (9) TMI 287

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.....K.Sharma, Dy.Commr.(AR) for the Respondent (s) Per Shri B.S.V.Murthy. 1. There was short payment of more than Rupees Eighteen Lakhs for six months in the year 2006-2007 which was was made good by the Appellants in the next six months on their own. However, in the impugned order this amount of short levy has been confirmed and interest has been demanded. Learned Company Secretary submits that in....

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....ible. It was the submission that in this case also now their central office has taken registration as first stage dealer and procedure has been regularized. In view of the above he submits that the decision of Hon'ble Tribunal at Chennai rendered in respect of their Chennai unit is applicable. However, as regards Commissioner's observation that there is no evidence to show that capital goods have ....