2015 (11) TMI 250

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....ija, Superintendent (AR) : For the Respondent ORDER Per: P.K. Jain Brief facts of the case are that the appellant got manufactured the printing cylinders for their customers, which where required for printing their specific designed BOPP tapes. The appellant recovered the money spent on getting such printing cylinders manufactured. However, the value of these cylinders were not taken into....

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.... 3. Learned AR reiterated the findings in the impugned order. 4. We have considered the submissions made by both the sides. The duty involved in the present case is Rs. 24,376/-. We note that the appellant is not disputing the duty amount as also the interest leviable thereon. Their only submission is that they had no wilful intention to evade payment of duty or suppression of fact and non-incl....