2017 (2) TMI 141

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....AR) For the Respondent ORDER The issue is involved in this appeal relates to non-payment of differential duty which arose during the period from 1.3.2011 to 16.3.2012 on account of increase in duty rates on "Tapioca Sago" falling under Chapter Heading 1903 0000.  2.  The details of amount involved and payments made by appellants are tabulated herein below :- Appeal No. Per....

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....nal. 5.  Heard both sides. It is not in dispute that differential duty liability arose  on account of increase in duty rates on Tapioca Sago during the period 1.3.2011 to 16.3.2012.  It is also not in dispute that a part of duty liability along with interest has been discharged before issue of SCN and remaining part thereon has been discharged within one month from SCN. 6.&nbs....

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....termine the amount of short payment of duty, if any, which in his opinion has not been paid by such person, and then, the Central Excise Officer shall proceed to recover such amount in the manner specified in this section, and the period of "one year" referred to in sub-section (1) shall be counted from the date of receipt of such information of payment. 7.  This being the case, it would h....