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2007 (6) TMI 53

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....sioner (Appeals) Nos. 317 to 323/97 (91 to 97-Ahd.)C.E./Commr,(A)/Ahd., dated 9-7-1997. 2. None appears for the respondent. Heard ld. DR for the appellant department. 3. In this case, the goods have been cleared during March, 1992 to September, 1992 on payment of duty and on re-classification under another chapter, a second payment, equal to the duty already paid, was got paid in December, 1....