2012 (9) TMI 174

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.....S.V.V. Prasad, SDR For the Respondent   The appellants are in appeal against the impugned order where demand of duty of Rs.1,97,698/- has been confirmed along with interest which can be reduced to 25% if the same is paid within a period of 30 days from the date of receipt of the order.   2. The facts of the case are that, on visit to the factory of the appellants on 9.1.2003, it w....

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....cription, rate, quantity and value were shown to them. Moreover, no corroborative evidence has been brought on record. To support his contention, he relied on the decision of this Tribunal in the case of Monarch (I) Pvt. Ltd. Vs Commissioner - 2006 (197) ELT 396 (Tri.-Kolkata).   4. On the other hand, learned SDR opposed the contention of the learned counsel and submitted that this case is....