COMMISSIONER OF C. EX. Vs. SWISSEN INTERSPACE LIMITED

JUDGEMENT

(1.) THIS appeal of the Revenue seeks enhancement of the duty demand to about Rs. 1.75 crore (against the duty of over Rs. 36 lakhs confirmed in the impugned order) and imposition of appropriate amount of penalty taking into consideration the gravity of the offence and duty evaded. Thus, the appeal seeks confirmation of the entire duty amount as proposed in the show cause notice. The ground taken for the enhancement is that since the Adjudicating authority had upheld the charge of evasion of duty as made in the show cause notice and had found that the appellant had cleared dutiable furniture in the guise of exempted Window Shutters, the Adjudicating authority was not correct in confirming duty demand at a lower amount.

(2.) THE duty demand was confirmed by the adjudicating authority at a lower amount with the following observation :

(3.) WE have perused the records and have considered the submission made by the learned SDR. Respondents have not appeared for hearing despite Notice. They have also not filed any defence reply. It is observed that the respondents had filed appeals against the same order, being Appeal Nos. E/1279 and 1280 of 1998 and those appeals were dismissed under Final Order Nos. 758 -759/2000, dated 8 -6 -2000 of the South Zonal Bench, Chennai of this Tribunal, for failure to comply with the requirement for pre -deposit of amounts as ordered under Section 35F of the Act.