2001 (8) TMI 245

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...., Member (T)]. - Appeal is taken up for disposal with consent of both sides after waiving deposit. 2. The appellant imported components of machinery and cleared them after payment of duty on 27-3-97. The appellant discovered subsequently that there was short payment of duty, and by means of a post bill of entry paid this duty of Rs. 13,143/- on 1-8-97. The appellant used these goods in its fact....

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....t of the duty paid subsequently by the post bill of entry was taken within six months and cannot be denied. He also contends that there were no mala fides and other circumstances favouring imposing penalty. The Departmental Representative adopts the reasoning in the impugned order. 4. We would not like to agree that the date of "issue" of the bill of entry is the date on which it is filed. On t....

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....hat document is therefore to be considered a separate document, (although its filing was a result of first short payment) and therefore cannot be considered to have been "issued" on the date of which the first document was issued. It would be correct to say that the date on which the duty was paid on the post bill of entry is the date of its issue. There being no dispute that the credit of the dut....