TMI Blog2005 (3) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... grawal, Member (T) (Oral)]. Shri S. Murugappan, learned Counsel submitted that appellants M/s. SCM Creations had imported polyester lining fabrics for actual use; that instead of using the imported material themselves, they had diverted them in the market; that out of the total Customs duty of Rs. 67,05,456/- they have paid duty amount of Rs. 6,31,242/-. He, therefore, seeks stay of recovery ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble in respect of goods which is chargeable to Additional Duties of Excise (Goods of Special Importance) Act, 1957. He, therefore, requests that the matter be remanded to the adjudicating authority to consider this aspect. Finally he mentioned that an amount of penalty of Rs 10 lakhs imposed is very much on the high side, which may be reduced considerably. 4. The learned SDR opposes the plea of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... him for re-adjudication after affording reasonable opportunity of hearing to the appellants. We make it clear that we are only remanding the matter relating to Special Additional Duty and not other duty payable under Section 12 of the Customs Act, or under any other Act. The adjudicating authority shall also quantify the amount of duty by the appellants which they are liable to discharge. Consider ..... X X X X Extracts X X X X X X X X Extracts X X X X
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