2017 (6) TMI 753

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..... ly mentioned in the grounds of appeal that they are not contesting the interest. Secondly, the appeal memo specifically indicates that appellant had prayed for setting aside the penalties imposed - the final order No. A/30988/2016, dt. 18.10.16 needs correction to the extent that in the said order interest claim has been held unsustainable, needs to be set aside - ROM application allowed. - E/169 .....

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..... [2015 (330) E.L.T 648 (Tri.-Ahmd.). It is his submission that the facts of the case on record are in as much that in the grounds of appeal in para-6 has specifically stated that they are contesting the demand of interest and they have already paid the interest. He has mentioned that the appellant in the grounds of appeal prayed specifically for setting aside the penalty imposed by lower authoriti .....

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..... and accepted the interest payment and specifically mentioned in the grounds of appeal that they are not contesting the interest. Secondly, the appeal memo specifically indicates that appellant had prayed for setting aside the penalties imposed and upheld by lower authorities. 4. The arguments put forth by Ld. Counsel that during the course of hearing of appeal, they had argued that interest .....

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