1997 (12) TMI 443

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order per : T.P. Nambiar, Member (J)]. In this case, the duty demand of Rs. 20,04,492/- is not disputed. When the matter came to the knowledge of the Department, the appellant themselves stated that no show cause notice is necessary and they are paying the duty amount in question. Therefore, they made a voluntary payment even without a SCN. The matter was taken up for adjudication and in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... therefore, pointed out that there was no willful or deliberate act on their part. He also pointed out that in para 16 of the impugned order the adjudicating authority himself had stated that a lenient view is sufficient in this matter. 3. Heard the ld. JDR Shri Ravinder Saroop for the Department. He pointed out that in view of the fact that the goods in question are removed without payment of du .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X