Per G.R. Sharma :

M/s. Shiwalya Spinning Weaving Mills (P) Ltd. and M/s. Shiwalya Trading Coprn. have filed the captioned two appeals being aggrieved by the orders passed by the Ld. Commissioner confirming demands for duty as also penalties imposed. Since the issue in both the appeals is the same, they were heard together and are being disposed of by this common order.

2. The facts of the case in brief are that the appellants imported certain consignments of acrylic staple fibre and declared them to be of Taiwanese origin. They filed Bills of Entry. The goods were cleared on payment of duty. Enquiries later on conducted revealed that the goods were of Thailand origin on which anti dumping duty was leviable in terms of Notification No. 81/97. The appellants paid the duty and also paid 25% of the penalty imposed within one month from the date of the order.

3. Arguing the case for the appellant Shri L.P. Asthana, Ld. Counsel submitted that the appellants had paid higher amount of anti-dumping duty which was provisionally determined but subsequently was reduced. He, therefore, submitted that this needs re-calculation of duty and refund of the amount paid in excess. Ld. Counsel refe