9911796707
TMI Blog2006 (8) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Shri B.L. Meena, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The lower authorities have demanded duty of Rs. 71,490/- along with cess of Rs. 10,724/- on black tea from the appellants for the period 1st April, 2001 to 21st October, 2002. The original authority imposed on them a penalty of Rs. 10,000/- which was reduced by the first appellate authority to Rs. 1,000/-. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dressee. A certificate of posting is no evidence of the posted letter having been received by the addressee. If it is shown in the present case that the posted envelope was received by the addressee, it is still to be shown that it contains the sender's undertaking. The relevant condition of the exemption Notification is in very clear language which does not admit of any doubt. The condition reads ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... financial hardships in this case. In the circumstances, we are constrained to direct the appellants to pre-deposit the amount of duty and cess. We are, however, inclined to grant a longer period than normal as requested by the Counsel. Accordingly, the appellants shall pre-deposit the duty and cess amounts within two months from today and report compliance on 16th October, 2006. In the event of d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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