2005 (6) TMI 362

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..... Order per : S.L. Peeran, Member (J)]. The appellants are challenging the confirmation of interest under Section 11AB and penalty under Rule 25 of the CE Rules. Even after the appellants have pre-deposited the duty amounts before the issue of Show Cause Notice along with the interest at 13%, the department initiated proceedings for demanding the balance of interest of 2% as according to the D .....

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..... case of CCE v. Machino Montell (I) Ltd. - 2004 (168) E.L.T. 466 (Tri.-LB). He further refers to a large number of this Bench s orders disposing of such matters by granting relief. He prays for allowing the appeal. 3. The learned JDR reiterated the departmental view. 4. On a careful consideration, we notice from the records that the appellants had paid the duty amount including 13% interest eve .....

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