2016 (9) TMI 835

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..... en this appeal was called out, none appeared on behalf of the appellant.  Since the matter is of 2005, we take up the appeal for disposal. 2. Heard the learned departmental representative. 3. The issue involved in this case is regarding valuation of the goods manufactured by the appellant, which are automobile parts.  The appellant was receiving high strength steel from M/s. Piaggio Gr .....

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..... penalty is imposable as much.  The appellant discharged the duty liability only after their sister unit in Baramati was issued a show cause notice. 5. We find that the appellant has paid the differential duty and the interest thereof on 22.7.2002 on their own ascertainment which is not disputed as the adjudicating authority has appropriated the very same amount with interest.  In our vi .....

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