2013 (4) TMI 559

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..... of duty which was completely unintended and without any element of deceit etc. The present cases are not of the same category as the appellants were clearly aware of the subsequent cost calculation as per CAS-4 standard for the relevant years but did not voluntarily pay the duty amounts till the department detected the short-payment and advised them to pay the differential duty. - Hence, we are o .....

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..... en up for hearing and disposal. Hence, both the miscellaneous applications are dismissed. 2. We now take up both the appeals for hearing and disposal with the consent of both parties. In both the cases, differential duty has been paid much after the dates of clearance of the impugned goods. The appellants have initially paid duty on the basis of calculation of value as per the costing done in th .....

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..... llants were clearly aware of the subsequent cost calculation as per CAS-4 standard for the relevant years but did not voluntarily pay the duty amounts till the department detected the short-payment and advised them to pay the differential duty. Hence, we are of the view that imposition of some amount of penalty is justified in both these cases. In respect of Appeal No.E/338/2008, the differential .....

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