TMI Blog2008 (7) TMI 436X X X X Extracts X X X X X X X X Extracts X X X X ..... ty liability which has been fixed up by the authorities to a sum of Rs. 28,74,348/-. Admittedly, the respondent has already been paid a sum of Rs. 20,46,232/- and thereby the authority proceeded in the matter that there was a short fall of the duty paid by the respondent amounting to Rs. 8,26,116/- for the period from April 1998 to March, 1999. It further appears that the order was passed by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one change nor the appellants had requested for any change in the fixation of the ACP. Hence they have no justification whatsoever not to pay duty determined according to the ACP fixation by the jurisdictional Commissioner. Therefore, the appeal was dismissed against the confirmation of the duty so filed by the respondent. However, the Tribunal only reduced the penalty and directed to pay Rs. 2 la ..... X X X X Extracts X X X X X X X X Extracts X X X X
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