2000 (12) TMI 608

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....he Respondent. [Order per : G.R. Sharma, Member (T)]. - This appeal is against the demand of duty and imposition of penalty. The duty demanded is Rs. 63,900/- and the penalty imposed is equal to the amount of duty, under Section 11AC of the C.E. Act, 1944. 2. Arguing the case for the appellants Shri A. Vijayaraghavan, learned Consultant submits that in their case the very amount of duty s....

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....position of penalty equal to the amount of duty of Rs. 63,900/- is not warranted and even if it was warranted, it was out of proportion. He submits that the penalty may be either waived or reduced drastically. 3. Shri G. Sreekumar Menon, learned SDR submits that the contention regarding up gradation of computers was not raised by the appellants earlier. He submits that the appellants had not....