2012 (10) TMI 38

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..... me and there was some arithmetical error while calculating the duty paid - Held that:- Calculations needs to be done by the adjudicating authority or by the jurisdictional authorities, hence matter needs to be considered by the adjudicating authority appreciating the claim of the appellant on the factual matrix. Matter remanded back to adjudicating authority without expressing any opinion of the m .....

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..... l 2008. 4. Learned counsel submits that appellant had discharged the duty liability as per the law but had failed to file the returns in time but subsequently the said returns were filed and there was some arithmetical error while calculating the duty paid which, according to him was produced before the first appellate authority. 5. Without going into details of the case whether the appell .....

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