2010 (6) TMI 381

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..... nd also has ordered adjustment of amount paid and further the order of Commissioner (Appeals) attained finality since the appellants e not challenging the same - submissions made by the learned advocate that calculation of duty has to be as on the date of order-in-appeal, accepted and held that duty liability e calculated on this basis - C/234/2009 - A/981/2010-WZB/AHD - Dated:- 25-6-2010 - Shr .....

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..... iability adjudged under Section 125(2) of Customs Act, 1962. For this purpose he relied upon the decision of the Tribunal in the case of M/s. Siddheshwar Sizers vide order No. A/2275/WZB/AHD/2008 dated 30-9-2008 [2009 (242) E.L.T. 253 (Tri.)]. 2. I find that as submitted by the learned advocate in the order cited by him, it has been held that duty liability is to be calculated at the preva .....

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