TMI Blog2008 (1) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... e Lower Appellate Authority – hence demand set aside - Appellants doesn’t press the Appeal for amount 8568/- towards duty on goods found short & hence same is confirmed – penalty reduced to Rs. 8568 – interest payable from date of detection - E/455/2007 - A-132/KOL/2008 - Dated:- 23-1-2008 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) [Order per: Chittaranjan S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d some of the purchase orders, the Railway Authorities have placed the order with the Appellants for supply of the impugned goods at specified price and they have also indicated the freight amount to be disbursed to the Appellants in respect of each purchase order. It is presumed that the Railway Authorities have worked out the freight amounts considering the fact that all the consignments are des ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld by the Lower Appellate Authority. Accordingly, we set aside the demand of Rs. 3,32,434/-. As regards the penalty, we reduce the same to Rs. 8568/- equal to the duty amount on shortages found and confirmed by us in view of concession made by the Appellants. As regards the interest on the amount of Rs. 8568/- is concerned, the interest would be payable as per law from the date of detection. The A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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