2006 (8) TMI 388

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..... dent. [Order per : Archana Wadhwa, Member (J)]. Vide his impugned order, passed in de novo proceedings, Commissioner has confirmed demand of duty of Rs. 31,19,484.60 (Rupees thirty-one lakhs nineteen thousand four hundred eighty-four and sixty paise only) in terms of provisions of Rule 96ZP(3). He, however, observed that the assessee has already paid duty of Rs. 28,46,505.00 (Rupees twent .....

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..... f annual capacity of production by the Commissioner. As they were aggrieved with such finding of ACP, they challenged the same by way of filing an appeal against the same. Tribunal, while disposing of said appeal, remanded the matter vide order No. A/1329-1332/Kol/2001, dt. 18-12-2001. As such, it is the appellant s case that as the time involved was of bona fide dispute on question of law, no pen .....

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