2009 (7) TMI 956

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..... This is a case of confirmation of duty demand amounting to Rs. 2,13,541/- on man made processed fabrics and duty demand is based on grey challans and shrinkages. The appellants are not disputing duty demand even though they submit that show cause notice was issued beyond one year from the date of search and therefore it is time barred. Further, they also submit that the Commissioner (Appeals) had .....

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..... ion of Commissioner (Appeals), I find that this contention was not raised before the Commissioner (Appeals) and even before me also no supporting evidence in respect of this contention is placed, except appellant's submission that Commissioner (Appeals) has no jurisdiction to pass the order. They also have complained that the decision has been taken ex parte. As regards ex parte decision, I find t .....

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..... (Del.)]. Since the interest amount has not been quantified the appellants have to be informed the interest amount. The department is directed to inform the appellant, the amount of interest payable and within 30 days of the communication of the amount of interest payable, the appellant shall pay the interest. The penalty amount to the extent of 25% of the duty shall be paid within 30 days of the .....

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