2015 (10) TMI 1662

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..... redit is unconstitutional - revenue submits that the respondent had not paid duty on consignment wise during the defaulted period under Rule 8 (3A) of the said Rules and they are liable to paid interest. Revenue is at liberty to raise demand of interest, if any, on failure to pay duty on consignment wise under the said rules. - Appeal disposed of. - Appeal No : E/1220/2009 - Order No. A/10276/201 .....

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..... d by cash/PLA. It has also imposed penalty of ₹ 2 lacs on the respondent. By the impugned order Commissioner (Appeals) modified the Adjudication Order in so far as the respondent has paid the duty amount with interest before issue of show cause notice. But the respondent had not paid duty consignment wise and the penalty was reduced to ₹ 20,000/-. 3. The Learned Authorised Represent .....

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