2014 (4) TMI 835

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....r the Respondent. ORDER On matter being called, nobody appeared for the respondents. Accordingly, we have heard learned DR and have gone through the impugned order. 2. A very short issue is involved in the present appeal. The respondent was engaged in the manufacture of iron and steel products which they were clearing to their own sister concern located at Raipur. The said clearances were....

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....ion Cess and interest. Such payment were made vide PLA entry dated 4-11-2009 and on various subsequent dates. 4. In view of the above background, show cause notice was issued on 28-10-2010 proposing appropriation of total duty deposit by the appellant as also for imposition of penalty. The said show cause notice resulted in passing of an order by the Additional Commissioner appropriating the de....

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....ere was suppression on the part of the assessee. The differential duty was deposited only after intervention of Revenue. 8. We find admittedly goods were being cleared by the respondents on payment of duty and it is not a case of clandestine removal. The only objection of the Revenue was that the assessable value was adopted on the lower side inasmuch as the same should have been arrived at by ....