2022 (10) TMI 794

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....te for the appellant Ms. Tamanna Alam, Authorised Representative for the respondent ORDER ANIL CHOUDHARY: Heard the parties. 2. The issue involved in this appeal is whether duty of Rs.1,97,419/- has been rightly demanded alongwith equal amount of penalty under Section 11AC of the Act. The duty alleged to be tax short paid or not paid pursuant to clearance of the goods. 3. Show ca....

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....   15,79,352/-     1,97,419/- 4. During the adjudication proceedings, the appellant has not filed reply. However, they sought adjournment, which was allowed on two-three occasions and thereafter ex-parte order-in-original was passed. The proposed demand was confirmed alongwith penalty. 5. The Commissioner (Appeals) rejected the appeal and confirmed the order-in-....

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....r certified that no payment was made by the buyer to the appellant seller. It is further stated that subsequent to rectification of the defects, the appellant manufacturer have again despatched the goods under GST Invoice No. 1 to 10 dated 05.07.2017 to 20.08.2017. This time on being satisfied with the quality of goods, the buyer M/s Lal Ji Gopinath Ji Industries has paid the amount including GST.....