2017 (9) TMI 1480

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....ltant for the Respondent (s) ORDER Per: Shri P. K. Choudhary The facts of the case in brief are that the respondents are engaged in the manufacture of printed and laminated plastic rolls and pouches classifiable under Chapter 39 of the First Schedule to the Central Excise Tariff Act, 1985. During the audit by the audit team of Kolkata-VII Commissionerate, it was noticed that there was a differe....

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....e respondent admitted the clandestine clearance of finished goods by way of making payment of differential amount of duty. On perusal of the impugned order, I find that the respondent, in order to avoid the litigation paid an amount of Rs. 1,40,948/- as their calculation mistake. The Commissioner (Appeals) observed that the respondent have not filed the refund claim within time and therefore, the ....