2018 (9) TMI 163

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....hil (AR) ORDER Per: Ramesh Nair The brief facts of the case are that the appellant are engaged in manufacture of computer system. They are selling that product through their depot. The price charged at the time of sale from the depot is higher than the price declared at the time of clearance of goods from the factory. The claim of the appellant is that since there are some addition at depot s....

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....r to the adjudicating authority wherein the adjudicating authority re-confirmed the entire proposal. In the second round the appellant filed appeal before Commissioner (Appeals) who reduced the demand of differential duty from Rs. 4,30,161/- to Rs. 3,80,912/- on the ground that the differential amount has already been paid. The penalty was also reduced to Rs. 3,80,912/- and the penalty on Sh. K K ....

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....0 (335) ELT 203 (SC) * Gopal Fibres -2010 (256) ELT 10 (Guj) * Harish Silk Mills - 2010 (255) ELT 393 (Guj) * CESTAT Order No.A/85836-86839/17/SMB dated 10.02.2017 in the case of M/s Noble Drugs Ltd. * CESTAT Order No. A/89237/17/SMB dated 11.08.2017 in the case of Aqua Alloys P. Ltd. 4. We have carefully considered the submission made by both the sides and perused the records. Since the ....