TMI Blog2010 (2) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... t available and some saying that not supplied fabris, fact that assessee not accounted for fabrics not ignorable. Duty demand correctly made. Further held that option given to pay 25% of penalty within 30 days on condition of deposit duty and interest. - E/1468-1469/2009 - A/222-223/2010-WZB/AHD - Dated:- 24-2-2010 - S/Shri B.S.V. Murthy, Member (T) and Ashok Jindal, Member (J) Shri K.I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated that they had not supplied grey fabrics at all. He also submitted that the request for cross examination of suppliers was not allowed. Further, he also stated that cum duty benefit was also not allowed. In view of the fact that full amount of duty has been deposited, he requests that stay may be granted. Another point submitted was the option to pay 25% of the duty within one month towards pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partment and such admission has to be considered as an admission of duty liability. Therefore, we consider that duty demand has been correctly made. We find that the value has been arrived at on the basis of the statement of the partner and the normal practice adopted by the investigating officers in such a case is to adopt value based on value of goods sold by said job workers and adopt it for as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we heard matters at length and all the issues have been dealt with, we consider it appropriate that appeal itself by decided rather than considering only the stay application. Accordingly, we waive the requirement of pre-deposit, allow the stay petition and proceed to decide the appeal itself. 5. In view of the above, the duty demand with interest thereon is upheld. As regards penalty under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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