2008 (6) TMI 317

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..... he Appellant. Shri K.P. Singh, SDR, for the Respondent. [Order per: Chittaranjan Satapathy, Member (T)]. - Heard both sides. The Appellants are manufacturing welding machines primarily on which they pay duty and they also make some medical equipments in smaller quantity which are totally exempted. The Appellants have used brass rod on which duty credit has been taken by the Appellants. It has be .....

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..... at subsequent to filing of Appeal, calculated amount of proportionate duty has been deposited by the Appellants and the interest thereon was also deposited by the Appellants subsequently. He fairly admits that the calculations made by the Appellants have not been checked by the Authorities below as the Appellants have made the payment at a later stage. 4. In similar situations where it was not pr .....

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