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TMI Blog2010 (4) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... ng aside of original order. Interest and penalty can be levied by adjudicating authority if found necessary while passing order after remand. - 9 of 2007 - - - Dated:- 1-4-2010 - K.L. Manjunath and B.V. Nagarathna, JJ. Shri Jeevan J. Neeralgi, Advocate, for the Appellant. Shri Rajesh Chander Kumar, for M/s. Chander Kumar Asst. Advocate, for the Respondent. [Judgment per : K.L. Manju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... substantial questions of law, "1. Whether non-fulfillment of the export obligation under Notification 160/92 [Cus] dated 20-4-92 even partially would entitle the licence holder immunity from payment of interest, levy of fine and imposition of penalty? 2. Whether Section 22 of Sick Industrial Companies [Special Provisions] Act, 1985 [SICA] would give immunity to the licence holder from non-paym ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f two different notifications. 3. The learned counsel for the revenue contends that the main grievance of the revenue before this court is in regard to setting aside the interest and penalty levied by the adjudicating authority on the assessee. 4. If the dispute is only with regard to setting aside the rate of interest and penalty, we are of the view that when an order is passed by the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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