2017 (8) TMI 1164

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....us, ADC (AR), for the Respondent. ORDER Per: Bench The brief facts of the case are that the appellants are manufacturers of HSD Bars and are clearing their products through consignment agents, cost transfer to depot and on conversion basis to outlets from where the goods are ultimately sold to the consumers. For the purpose of discharging duty at the factory gate, the appellants adopted m....

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....hereas, the differential duty payable was only Rs. 9,23,870/-, resulting in excess payment of Rs. 6,44,473/-. They filed refund claim dated 28.11.2003 for refund of excess duty paid of Rs. 6,44,473/-. In the mean time, they were issued a SCN demanding differential duty demand of Rs. 6,01,746/- for the same period. After due process of law, the original authority confirmed the duty demand of Rs. 1,....

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....rding duty demand of Rs. 1,11,360/- . The appellant was also directed to furnish his calculation to the department. Pursuant to such directions, the appeal was taken up today for disposal. The Ld. Counsel for the appellants submitted that the department has calculated on the consignment basis and the differential duty arrived by the department is correct. He however pleaded that the penalty may be....