2015 (10) TMI 1172

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....pal, AC (AR) ORDER Per: P K Choudhary: The applicant filed this application for waiver of differential duty of Rs. 11,13,301/- along with interest and imposition of penalty of Rs. 2,00,000/- confirmed by the adjudicating authority. The appellant is manufacturers of computers and other related goods. The appellant also manufactures a new generation computer, viz., "Thin Client". The issue ....

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....s confirmed by the original authority. On appeal the Commissioner (Appeals) upheld the order. In his findings he concluded that since the Jurisdictional Commissioner has extended the concessional rate of duty under Notification No. 6/2006-CE, the differential duty has to be worked out accordingly. 2. After hearing both sides and on perusal of the records, we find that prima facie, the appellant....