2009 (3) TMI 789

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..... . After examining the records, I find that the original authority had, in adjudication of a show cause notice, confirmed demand of differential duty of Rs. 4,80,970/- against the assessee and appropriated their earlier payment of like amount towards such demand. That authority also charged interest of Rs. 9441/- on the duty amount under Section 11AB of the Act. It also imposed a penalty of R .....

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..... he assessee by the lower appellate authority. But for certain relevant considerations, I would have remanded the matter to the lower appellate authority. 3. The present appeal of the assessee challenges the demand of differential duty on numerous grounds, which had also been raised in their appeal filed with the lower appellate authority but not considered by that authority. According to these g .....

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..... uld be levied from them on the differential value and, if so, whether interest should be paid on such duty from the date of clearance of the goods. These are issues pending before a five-member Larger Bench of this Tribunal. A decision is awaited. In this scenario, the appellants are entitled to total waiver and stay. At this stage, I note that the amount of duty was paid before issue of show caus .....

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