2007 (9) TMI 248

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.... Dr. M.K. Rajak, SDR, for the Respondent. [Order] - This is an appeal against the order of Commissioner (Appeals) No. Com(A)/17/VDR-II/2007, dt. 25-1-07. 2. On behalf of the appellant, a written submission dt. 29-8-07 has been filed and the same has been taken into consideration. Also, heard learned SDR appearing on behalf of the Department. 3. The relevant facts, in brief, are as follow....

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....e order of the original authority, inter alia holding that the appellant did not furnish the information sought for by the department in spite of several communications and that the demand of duty along with interest was justified and also that penalty was imposed was also justified. However, he accepted that the submissions that the rate was only 5% prior to 14-5-03 as against the rate of 8% adop....