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TMI Blog2004 (7) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... relkar, JDR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. - This appeal is against the order of the Commissioner (Appeals), Mumbai, who in the impugned order upheld the order of the lower authority who demanded Rs. 5,25,111/- and imposed a penalty of Rs. 50,000/-. 2. Briefly the facts are that the appellants are manufacturers of corrugated boxes falling under chapter Headin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase is as to the rate of duty applicable to the goods produced and cleared from 1-3-2001 to 31-3-2001. The Government, by Notification 15/2001, dated 16-3-2001, made transitional arrangements by providing that clearances during that month (1-3-2001 to 31-3-2001) would attract duty at the following rates : Clearances upto first Rs. 10 lakhs attract 'nil' rate of duty and thereupon attract duty at t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 10,00,000/- worth of clearances. 4. Heard both sides. 5. The appellants' contention is clearly unacceptable. Notification 15/2001 governing the rate of duty applicable to the goods cleared in March 2001 is no doubt issued on 16-3-2001. But if we accept the contention of the appellants, an anomalous situation would arise inasmuch as an assessee would be required to pay full duty (16% ..... X X X X Extracts X X X X X X X X Extracts X X X X
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