2018 (3) TMI 1046

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....er: Ramesh Nair: These appeals are directed against Order-in-Appeal No. SDK/185/M-III/2013-14 dated 27.09.2013 and SDK/184/M-III/2013-14 dated 27.09.2013 only for waiver of interest and penalty. The fact of the case is that on the scrutiny of the monthly returns it was found that the appellant had paid differential duty amounting to Rs. 6,40,779/- during the period January, 2012 to August, 2012 i....

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....hat the differential duty was paid by the appellant on the goods sent to their own depot. It is obvious that in the case clearance of goods to depot the exact sale price is not known at the time of clearance, therefore in payment of differential duty there was no malafide intention, accordingly the impugned order is not sustainable. 3. Shri Sanjay Hasija, learned Superintendent (A.R.) appearing o....