2017 (2) TMI 245

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....ical) Shri Pawan Kumar Singh, Superintendent (AR), for Appellant None, for Respondent ORDER The present appeal is filed by Revenue against Order-in-Original No. 50-54/Commissioner/MRT-I/2007 dated 22/11/2007 passed by Commissioner of Central Excise & Customs, Meerut-I. 2.  Brief facts of the case are that the respondent, M/s Allen Petro Chemical (P) Ltd., were engaged in manufa....

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....ly assess the said goods @ 16% ad-valorem + 16% SED. It was noticed by department that with effect from 01/04/2000, the respondent did not opt for professional assessment and continued the clearance of their products at the rate of duty as per the declaration in the classification with effect from May, 2000. This resulted in alleged short payment of duty. Therefore, respondent were issued with 5 S....