2018 (9) TMI 555

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....AR) ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order only praying for dropping the penalty. 2. The facts of the case are that during the period March 2001-May 2001, the appellant was manufacturing nylon filament yarn as well as nylon chips. Nylon filament yarn was exempt from payment duty. On chips, they were required to pay duty as these nylon chips has been use....

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.... to the adjudicating authority for de novo adjudication. In remand proceedings, the demand of duty was confirmed along with interest and penalty equivalent to duty was imposed. On appeal, the Ld. Commission (Appeal) reduced the penalty to Rs. 40,000/-. Against the said order, the appellant is before me. 3. The Ld. Counsel appearing on behalf of the appellant drew my attention to the show cause no....