2012 (6) TMI 725

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..... Unless a final decision taken on the liability to pay duty, interest liability on duty cannot be confirmed. Therefore, in the interest of justice it is appropriate to grant unconditional waiver from the pre-deposit of interest adjudged against the appellant - Stay granted. - E/2106/10 - S/216/12/SMB/C-IV - Dated:- 1-6-2012 - P.R. Chandrasekharan, J. Appellant Rep by: Mr A.V. Naik, .....

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..... in JNPT and they made the payment. Subsequently the appellant filed an application for remission of duty on the goods destroyed and their application was rejected by the Additional Commissioner vice order dated 24/04/2008. Against the said rejection, the appellant filed an appeal before the Commissioner (Appeals), which is pending decision. In the meanwhile, the department issued a show-cause not .....

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..... ed the impugned order and hence the appellant is before me. 4. The Ld. Advocate for the appellant submits that the rejection of appeal in this case is premature, inasmuch as their claim of remission of duty is still pending decision and therefore, stay be granted. 5. The Ld. AR reiterates the findings of the Commissioner (Appeals). 6. I have carefully considered the rival submissions. 7. I .....

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