TMI Blog2018 (8) TMI 1525X X X X Extracts X X X X X X X X Extracts X X X X ..... conditions of the notifications are not fulfilled and that appellants are liable to pay SAD - Section 28 empowers the Department to demand the short paid duty - appeal dismissed - decided against appellant. - Appeal Nos. C/539-541/2009 - Final Order No. 41819-41821/2018 - Dated:- 17-4-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 3 to the notification. Department issued demand notices on 20.11.2007, 27.11.2007 and 23.02.2008 for the differential duty. The appellants paid duty along with interest and requested for speaking order so as to file appeal before Commissioner (Appeals). Thus, appeal was preferred against Order-in-Original before the Commissioner (Appeals) who, vide order impugned herein, upheld the same. Hence, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of assessment. 4. Heard both sides. 5. On merits, the appellants do not have a case that they are eligible for the benefit of notification claimed by appellants. Subsequent to assessment and out of charge of the goods, the assessing officer found that the conditions of the notifications are not fulfilled and that appellants are liable to pay SAD. Section 28 empowers the Department to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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