2011 (3) TMI 1123

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....thew John:   This is an appeal filed by the department. When the case was called out on the previous occasions nobody appeared on behalf of the respondent. Thereafter, a notice was got served through the department on 18.2.11. In spite of serving the notice nobody is present today. Now, the case is being decided based on records available on file and on the basis of arguments submitted by ....

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....that the duty demanded had been paid by the Respondent before issue of show cause notice and hence the Appellant is not liable to pay any penalty. Aggrieved by this order, the department has filed this appeal. The grievance of the department is that the Respondent did not discharge the full duty liability and 25% of the penalty as required to be paid under sub-section (1A) of Section 11A. The inte....