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2018 (7) TMI 1946

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.... Biswas, Supdt. (AR) for the Revenue (s) ORDER Per Shri P. K. Choudhary : The present appeal is filed by appellant against Order-in-Appeal No.36/HAL/2009 dt.27.08.2009. 2. The facts of the case in brief are that the appellant is engaged in the manufacture of, inter-alia, biscuits. Show-cause notice dated 27.11.2007 was issued alleging that the appellant assessee has cleared biscuits va....

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....e belief, they did not pay the duty in respect of the biscuits valued exceeding Rs. 50/- per kg., but not exceeding Rs. 100/- per kg. cleared from the factory in the month of April, 2007. It is also the case of the appellant assessee that after receipt of the show-cause notice, they deposited an amount of Rs. 14,06,714/-. The assessee has continued to reiterate that they were under bonafide belief....