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2016 (2) TMI 634 - CESTAT NEW DELHIExtended period of limitation - duty demand - charge of deliberate evasion of duty has been alleged against the appellant - Held that:- The facts of the case in Mehta & Co. (2011 (2) TMI 2 - SUPREME COURT OF INDIA ) are squarely applicable to the facts of this case. In these circumstances, hold that duty is correctly demanded from M/s. Samleshwari Packaging Pvt. Ltd. along with interest and penalty imposed is correct. As contended by the learned Counsel that demand of duty should be calculated as cum duty price which is correct as the appellant has not charged any duty over the above invoices price. Therefore, invoice price should be treated as cum duty price for the quantification of demand of duty and interest and penalty are to be quantified accordingly. The adjudicating authority is directed to re-quantify the duty, interest and penalty accordingly. With regard to the imposition of penalty on M/s. Rohini Polymers, find that penalty under Rule 26 clearly mandates that if the goods are liable for confiscation and in the show cause notice there is no proposal for confiscation of the impugned goods in question, therefore, question of imposition of penalty on M/s. Rohini Polymers does not arise. Therefore, set aside the duty on M/s. Rohini Polymers.
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