TaxTMI 
TaxTMI 
2008 (1) TMI 234
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....sides, we find that the appeal itself can be disposed of finally at this stage. Accordingly, after dispensing with pre-deposit we take up the appeal. 2. The appellants had cleared certain goods on payment of duty, for export under claim for rebate, to a merchant-exporter viz. M/s. Tata Power Co. Ltd., who in turn, exported the goods to M/s. Power Grid Co. Ltd., Bangladesh. The payment of duty was....
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....sioner distinguished the cited case and confirmed the demand of duty against the assessee and also imposed on them a penalty of Rs.20,000. Hence the present appeal. 3. Learned Counsel submits that the appellants satisfied all the conditions for rebate and also obtained rebate to the extent duty was paid. This fact was not denied in the impugned order. Any differential amount of duty, if pai....
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.... which, it appears, they satisfied the conditions. As a matter of fact, their claim for rebate of the duty originally paid was allowed upon such conditions have been satisfied. Obviously, their claim for rebate of the additional amount of duty also is liable to be allowed. This ought to have been done at the end of the adjudicating authority. This is the principle applied in the cases of Punjab Tr....