2011 (6) TMI 603

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....nst the impugned order wherein the Commissioner (Appeals) has dropped the demand of interest and reduced the mandatory penalty under Section 11AC to 50% of the duty confirmed. 2. Despite notice, none appeared on behalf of the respondent nor any request for adjournment has been received. Therefore, we proceed to dispose of the matter by treating the respondent as ex-parte. 3. Shri Y.K. Agarwal....

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....e DR. 5. After considering the submissions made by the learned DR and going through the records, we find that the Commissioner (Appeals) has dropped the demand of interest vide his order dated 17/10/2003. The demand of interest was confirmed by corrigendum dated 22/10/2003. Therefore, we are of the opinion that when the demand of interest has been dropped by the First Appellate Authority on 17/1....