2011 (4) TMI 518

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..... even in the appeal before it the Department had not placed any evidence on record to indicate that there was any suppression on the part of the respondents - all the authorities below have found that the demand was hit by limitation, the fact that the appeal ought to have been filed under the Customs Act is not disputed by the Department - Decided in favour of the assessee - 511 of 2009 - - - D .....

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..... as found that there was a shortage of imported plastic film valued at Rs. 19,64,389/-. The notice further mentions that the senior Officers of the assessee had accepted the lapses when their statements were recorded and they had agreed to pay differential duty on the shortage noticed. Accordingly, Rs. 6,00,000/- were deposited for provisional release of the material which was seized by the Departm .....

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..... held that the Department had not produced any evidence to the effect that short payment of the duty had resulted because of any collusion or willful mis-statement or suppression by the respondent. The Assistant Commissioner accepted the contention of the respondent that the proviso to Section 28(1) was not applicable and, therefore, duty could have been demanded only within six months from the da .....

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..... shortage was marginal, the Commissioner (Appeals) found that the shortage could be ignored in absence of any evidence regarding any clandestine removal of the goods. In these circumstances, the appeal of the Department was dismissed. 5. The Department then filed an appeal before the CESTAT. The Tribunal has confirmed the orders passed by the lower authorities and dismissed the appeal filed by th .....

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..... that the appeal ought to have been filed under the Customs Act is not disputed by the Department. On merits, the authorities have considered the case of the Department and have found that assuming there was a shortage of payment of customs duty, it was marginal being only 0.066%, which had been discovered after the assessee had informed the Department of the shortage. 7. In our opinion, no juri .....

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