2017 (1) TMI 691

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....ECHNICAL) Present for the Appellant : Mr. Abhas Misra, Advocate Present for the Respondent: Mr. K. Poddar, D.R. PER: S.K. MOHANTY Brief facts of the case are that based on intelligence report that the appellant had cleared several consignment of pre-sensitized positive offset aliminium plates by declaring the same as aliminium printing plates to avoid Anti-Dumping duty, the Department ....

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....d order. In appeal, the ld. Commissioner (Appeals) vide the impugned order dated 31.10.2013 has upheld the duty demand and reduced the penalty to Rs. 2.5 Lakhs and Rs. 25,000/- respectively. Hence, the present appeal is before the Tribunal. 2. Shri Abhas Mishra, ld.Advocate submitted that there was no intention to evade payment of anti-dumping duty and the CHA has wrongly mentioned the CTH 3701....

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....fication 108/2007-CE, which prescribes the Anti-Dumping Duty on pre-sensitized aluminium plates. Thus, we are of the view that there is no infirmity in the impugned order, so far as confirmation of Anti-Dumping Duty is concerned. However, considering the fact that the entire amount of Anti-Dumping Duty alongwith interest and 25% of penalty was deposited before adjudication of the matter, we are of....