2007 (11) TMI 121

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..... of person who is liable to pay the duty - Section 12 is charging section it cannot be invoked in such case - order of the Commissioner (Appeals), is therefore legal and proper. - C/142/2007 - A/2911/2007-WZB/AHD - Dated:- 21-11-2007 - Shri M. Veeraiyan, Member (T) [Order]. - 1. This is an appeal against the order of the Commissioner (Appeals) No. RS/389-390/SRT-II/ dt. 2 .....

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..... n market held that duty could not be demanded under Section 28 from him and that no penalty can be imposed under Section 114A on the respondent. He upheld the confiscation and reduced the penalty from Rs. 68,097/- to Rs. 50,000/-. (d) Hence, the department is in appeal. 4. The learned SDR takes me through grounds of appeal and submits w the purpose demanding duty the show cause notice invo .....

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