2023 (12) TMI 40

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....R ( TECHNICAL ) Shri N.K.Chowdhury, Advocate for the Appellant (s) Shri J.Chattopadhyay, Authorized Representative for the Revenue ORDER Per : K. ANPAZHAKAN : The present appeal has been filed by the Appellant against the impugned Order-in-Appeal dated 28.02.2012 passed by Commissioner (Appeals-I), Kolkata. 2. Brief facts of the case are that the Appellant was a manufacturer of c....

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.... pointed out by the appellant that there is no supporting documents for adding 176 to 14" Picture TV, 16 Nos. of 20" Picture Tubes and 141 Nos. of 20" Picture Tubes, I accept the disparities as disputed by the appellant and I also do not find any basis of adding the said figured in Annexure-A2 page 3. However, I find that the appellant has not disputed with the valuation aspect of this case, there....

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....03 23 2600 59,800     21" 155 (-) 40 115 2700 3,10,500   B&W 14" 56 00 56 315 17,640 CTV PCB     25 00 25 1300 32,500 CTV R/C     178 00 ....

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....ce. Accordingly, we uphold the demand of duty confirmed in the impugned order passed by the Commissioner (Appeals). 4. In view of the above discussion, we uphold the demand confirmed in the impugned order. Regarding penalty, we hold that the Appellant is entitled for the reduced penalty of 25% of the duty confirmed. Accordingly, if the Appellant pays the demand of duty confirmed in the impugned....