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TMI Blog2005 (9) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... : S.L. Peeran, Member (J)]. The short question that arises for consideration in this appeal is as to whether interest can be charged in the absence of any provision made to collect interest in the Notification No. 16/2000-Cus. vide Sl. No. 320/C. Matter had been remanded by the Tribunal by Final Order Nos. 98 99/2004, dated 20-1-2004 for de novo consideration. There was no demand for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted in 2004 (167) E.L.T. 53 (Tri.-Chennai), in which the Tribunal has set aside the imposition of interest in view of any specific provision having been made in the notification. (ii) Dyna Lamps Glass Works Ltd. v. CC, Chennai reported in 2003 (157) E.L.T. 73 (Tri.- Chennai), wherein the Tribunal has set aside the interest as there was no specific provision and condition laid down in the N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T. 711 (Tribunal), this Tribunal has held that an addendum to the adjudication order issued after 16 months creating duty liability when no such duty demanded in the adjudication order is not sustainable in law. (yii) CCE, Kolkata-VII v. Bharat Lub Industries (P) Ltd. reported in 2004 (173) E.L.T. 138, wherein the Tribunal has held the corrigendum issued to the adjudication order amount to rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order. Hence on this ground, confirmation of interest is required to be set aside. Even otherwise, the plea raised by the Counsel in the light of cited judgments, interest cannot be confirmed in absence of provisions made in the Notification. On both the points, the judgments are covered in the assessee s favour Respectively following the ratio of the above noted judgments, the impugned order is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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