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2023 (12) TMI 40 - CESTAT KOLKATAReduction in demand - receipt of defective goods from their suppliers and non-issuance of invoices at the time of sending the goods for replacement - HELD THAT:- The Commissioner (appeals) has already considered all the disparities pointed out by the Appellant and reduced the demand from Rs. 2,39,986/- to Rs.108,182. The valuation aspect raised by the Appellant has been dealt with by the Commissioner (Appeals) and the Appellant submits that there is no dispute of valuation now. Thus, it is observed that the Ld. Commissioner (Appeals) has already dealt with all the issues in the impugned order and there is no infirmity in the impugned order for interference. Accordingly, the demand of duty confirmed in the impugned order is upheld. Penalty - HELD THAT:- The Appellant is entitled for the reduced penalty of 25% of the duty confirmed. Accordingly, if the Appellant pays the demand of duty confirmed in the impugned order along with interest on or before 31.12.2023, they are entitled for the reduced penalty of 25% of the demand confirmed. If they do not comply with the payment, the penalty of Rs.1,08,182/- will stand. Appeal disposed off.
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