2011 (2) TMI 489

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..... (P) Ltd vs. Commissioner of Customs (Port), [2008 -TMI - 88885 - CESTAT, KOLKATA], it has been stated that the relevant order must have been passed prior to 13.07.2006, since the appeal number list the year 2005 - Therefore, there was no question of confirmation of demand under Section 18(3) of Customs Act, 1962 - Decided in favour of assessee.
Hon ble Mr. B.S.V. Murthy,J Appellant : Shri Raj .....

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..... order, this contention has been upheld and therefore, the Revenue is in appeal. 2. It was submitted on behalf of the Revenue that learned Commissioner failed to consider that Section 28AB of Customs Act, 1962 referred to in Section 18(3) was in existence at the time of resorting to provisional assessment and therefore, interest was leviable. The provisions of Section 18(3) was incorporated as sa .....

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..... . As regards the decision of the Tribunal in the case of Chemsilk Commerce (P) Ltd vs. Commissioner of Customs (Port), Kolkata 2009 (233) ELT 113 (Tri. Kolkata), it has been stated that the relevant order must have been passed prior to 13.07.2006, since the appeal number list the year 2005. Therefore, there was no question of confirmation of demand under Section 18(3) of Customs Act, 1962. 3. I .....

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..... he Tribunal in the case of Sterlite Industries (I) Limited cited above. In this case, the Tribunal had following observations to make:- 4.?In the result, the decision of the lower authorities to levy interest from the assessee on the amounts of differential duty paid upon finalisation of the provisional assessments made prior to 13-7-2006 cannot be upheld. Any levy incidental to finalisation of a .....

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..... ribunal while rendering the decision. As regards Pratibha Processors case, the observations in that case are only general in nature and the specific decision of the Tribunal considering the relevant provisions of the law are relevant and have to be applied. Further, in the absence of any stay, the fact that department has filed an appeal is not relevant. In view of the above, the appeal filed by t .....

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