2018 (8) TMI 1003

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t: Shri J.C. Patel (Advocate) For the respondent: Sh. G. Jha, Supdt. (AR) ORDER Per: Ramesh Nair These appeals are directed against order in appeal no. 230-232/2008(AHD-I)CE/ID/COMMR(A) dated 31/12/2008. The Revenue filed the appeal seeking enhancement of penalty under section 11AC which was reduced by the Commissioner (A) from equal amount to 25 percent. The assessee filed the appeal challeng....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al, the assessee filed the appeal before the Commissioner (A) who upheld the order in original passed by the adjudicating authority in respect of confirmation of duty and appropriation of paid duty and also maintained the reduction of penalties imposed upon the assessee. Being aggrieved by the order in appeal, assessee as well as the Revenue filed the appeal. 2. Sh. J.C. Patel, Ld. Counsel appear....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ic is incorrect. The show cause notice has computed the quantum of stantered fabric 11,12,820 L meters based on the delivery slips. However, in the statement the Power of Attorney holder of Shrinathji Textiles has accepted to have sent only 5 lakhs meters and has declined to accept the rest of quantity. Thus, the confirmation of demand in respect of 1112820 L meters is untellable in facts. He furt....