2000 (11) TMI 450

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..... [Order per : Jyoti Balasundaram, Member (J)]. A duty demand of Rs. 19,81,104/- under the Compounded Levy Scheme has been confirmed against the applicants herein. The period in dispute is Ist September, 1997 to 31-3-2000. The learned Counsel Shri R. Santhanam submits that in January 1998 itself, the applicants had opted out of the Compounded Levy Scheme and therefore, would not be requir .....

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..... to be verified and he is not in a position to assert today whether this payment has been made. 3. On hearing both the sides and noting the submission of the applicants which does not stand rebutted even though an opportunity to verify the correctness of the statement was already given to the Revenue on 2-11-2000, we are inclined to prima facie accept the statement of the applicants and therefore .....

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