2018 (5) TMI 1449

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....missioner(AR)- For the Respondent Order Per : S.S Garg The present appeal is directed against the impugned order dt. 17/05/2012 passed by the Commissioner(AppeaIs) whereby the Commissioner(Appeals) upheld the Order-in-Original and rejected the appeal.          2. Briefly, the facts of the present case are that the appellants are the manufacturers of....

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.... interest on the differential duty collected and paid amounting to Rs. 22,774/- The Department issued show-cause notice dt. 13/09/2010 demanding differential duty amounting to Rs. 1,19,592/- along with interest (for September 2008, October 2008 and December 2008) and also demanded interest amount of Rs. 22,774/- on the differential duty paid during the period from 2005-06 to 2009-10 and proposed t....

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.... supplementary invoice with the rate of the duty prevalent at that point of time. He further submitted that there is no suppression of facts and the appellant cleared the goods under a bona fide belief. Further the appellant had reversed the proportionate credit along with interest on 13/06/2012. 5. After considering the submissions of both parties, I find that the impugned order alleging suppres....