2002 (5) TMI 130

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....the party, I find that the matter itself can be disposed off on the limited issue. Accordingly, appeal was taken for regular hearing with the consent of both sides by waiving the pre-deposit for the purpose of hearing the appeal. 2. The appellants are the manufacturers of Hot re-rollable products of non-alloy steel i.e. Rectangular Bars, M.S. Bars, M.S. Squares falling under Chapter Heading 7214.....

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....ime-bar issue does not arise, since the party was required to pay the duty on 10th of every month. He said that since the party has made belated payment, the Department was justified in imposing the penalty. 5. I have carefully considered the submissions made by both sides and perused the records. As can be seen from the records, the Assistant Commissioner has imposed penalty of Rs. 2,89,063/- be....