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2011 (11) TMI 562

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..... to 35% to such customers - Held that:- Assessable value of the goods is suppressed with intent to evade payment of duty in respect of the goods cleared to the customers who have given advance deposits particularly when those advance deposits are not adjusted in the final bills. We find that the applicant has already deposited an amount of Rs. 27,278/-. Keeping in view the facts and circumstances o .....

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..... deposit of duty of Rs. 54,355/- and Rs. 17,904/-, interest and penalties. The demand is confirmed after taking into consideration the advance received by the applicants and the same has not been adjusted at the time of clearance of goods in the final bill and the applicants are giving discount up to 35% to such customers. 3. We find that the adjudicating authority in the impugned order held that .....

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