2016 (12) TMI 197

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..... o moto credit of the same amount. The present appeal relates to this credit availed by the appellant suo moto - Held that: - In view of the finding that the appellant had availed credit before the finality of the demand raised as per the earlier show-cause notice, the claim of interest on behalf of the Department is legal and proper. In view thereof, the impugned order is modified only to the exte .....

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..... of records. 3. it is submitted by the learned AR that the Department has come in appeal only against setting aside the demand of interest in the impugned order. The learned AR pointed out that the Commissioner(Appeals) as well as the adjudicating authority having confirmed and upheld the demand, have seriously erred in setting the demand of interest. 4. On perusal of the records, it is seen .....

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..... dit of the same amount. The present appeal relates to this credit availed by the appellant suo moto. In view of the finding that the appellant had availed credit before the finality of the demand raised as per the earlier show-cause notice, the claim of interest on behalf of the Department is legal and proper. In view thereof, the impugned order is modified only to the extent of setting aside the .....

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