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TMI Blog2007 (9) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. [Order] - This is an appeal against the order of Commissioner (Appeals) No. Com(A)/17/VDR-II/2007, dt. 25-1-07. 2. On behalf of the appellant, a written submission dt. 29-8-07 has been filed and the same has been taken into consideration. Also, heard learned SDR appearing on behalf of the Department. 3. The relevant facts, in brief, are as follows: (a) The appellant are engaged in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olding that the appellant did not furnish the information sought for by the department in spite of several communications and that the demand of duty along with interest was justified and also that penalty was imposed was also justified. However, he accepted that the submissions that the rate was only 5% prior to 14-5-03 as against the rate of 8% adopted and that the duly liability required to rew ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) is in order. There was failure on the part of the appellant in not taking the registration and non-furnishing of relevant information. Therefore Commissioner's decision in upholding imposition of penalty and invocation of the extended time limit for demand of duty are also justified. 5. No valid grounds have been adduced to interfere with the findings and reasoning of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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