2006 (11) TMI 30

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....gly, the appeal is being ordered after perusing the record and hearing the ld. SDR. 2.The Respondent had been importing Dental Operating Lights at Ahmedabad from December 1998 to December, 2000. These imports were from M/s. Multicoat Corporation, Kawasaki, Japan. Customs Authorities noticed that some other parties had imported in October, 2000 Dental Operating Lights at a higher value. The impo....

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....e appellant. Adjudication confirmed the short levy and imposed penalty on the appellant. 4.Respondent filed an appeal before Commissioner of (Appeals) and the Commissioner allowed the appeal on merits as well as on the ground that, the assessments having become final in the absence of any appeals by Revenue, short levy demand could not be raised. The present appeal of the Revenue is directed ag....