2001 (12) TMI 363

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..... opra, JDR, for the Respondent. [Order]. The appellant had filed one appeal E/136/01 against the common order of the Commissioner (Appeals) disposing of two appeals before him. On this being communicated by the registry, another appeal was filed, listed as appeal E/2334/01. That appeal has not been listed today. On it being mentioned by the representative of the appellant, and with the co .....

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..... impression and did not pay duty. As soon as the defect was pointed out, it made good the deficiency and paid the duty from the amount that it has debited in the personal ledger account. Therefore he says the penalty should not have been imposed. 5. The wrong utilisation of the credit took place in June - July, 1996. The jurisdictional Superintendent wrote to the appellant in October 1996 pointi .....

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