Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1986 (10) TMI 114 - CEGAT, NEW DELHI
Extract:
.......the charge that the appellants collected a higher price than approved by the department and were, therefore, liable to pay duty on the difference must also fail. 12. In view of the above findings, there is no justification for the penalty of Rs. 20,000/-, which also has to be set aside. 13. Appeal allowed with consequential relief to the appellant.