2019 (5) TMI 138

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....vocate for the Appellant Shri L. Nandakumar, AC (AR) for the Respondent ORDER PER BENCH The appellants are manufacturers of industrial valves, spares for valves etc. Pursuant to scrutiny of records by departmental officers, it emerged that some customers had paid excess amount than the actual purchase value; that such excess payment was not adjusted in subsequent years; that in the tri....

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....process of law, the original authority upheld the demand along with interest and imposed equal penalty under Rule 25 read with Section 11AC of the Central Excise Act, 1944. In appeal, Commissioner (Appeals) upheld the same. Hence this appeal. 2. Today, when the matter came up for hearing, on behalf of the appellant, ld. counsel V.S. Manoj submitted that (i) in the event of supply of th....

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..... 1,69,435/-, the excise duty and central sales tax etc. have been discharges bringing the total billed amount to Rs. 2,10,000.27. However, the customer had paid them only Rs. 1,88,478/- initially which entered into the books of accounts and subsequently at the end of November 2005, doubtful payment of Rs. 21,530.27 was made. Subsequently, the customer paid part amount of Rs. 17,776/- on 31.3.2010....