2005 (9) TMI 520

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..... r]. This appeal is preferred against the order of the Commissioner (Appeals), who has upheld the order-in-original confirming the amount of the duty and reducing the penalty on the ground that the appellants have utilised the non-available amount of credit in their RG 23A Part II account as at the last day of the fortnight. Hence this appeal. 2. The learned Advocate submits that the appell .....

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..... 16th of November, 2000 and 17th of June, 2002 in their RG 23A Part records itself denotes that the appellants were not having the credit balance on 15th of November, 2000 and 15th June, 2002 and hence the order of the Commissioner (Appeals) order is sustainable. On the time-bar issue it is submitted that the appellants should have themselves not debited the amount in RG 23A Part II and this is sup .....

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