2012 (7) TMI 842

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..... inspection being done at the behest of their clients right from the adjudicating authority level to till today. It is also on record that the Range Officer Incharge of the appellant’s factory had specifically sought for these documents which were not provided by the appellant - appellant having not produced the documents before the lower authorities and claiming that he has got the documents needs .....

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..... thority as differential duty payable with interest and penalty has been imposed for non-payment of such dues, on the ground that appellant has not included the amount received or collected by them from third party inspection charges and also for regular inspection of their final products manufactured and cleared by them. 3. Heard both sides for a considerable time and perused the record. 4. We .....

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..... evel to till today. It is also on record that the Range Officer Incharge of the appellant s factory had specifically sought for these documents which were not provided by the appellant. Learned counsel submits that they have the documents which will be produced before the lower authorities if they were given an opportunity. In our considered view the appellant having not produced the documents bef .....

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