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TMI Blog2017 (3) TMI 1593X X X X Extracts X X X X X X X X Extracts X X X X ..... urned out to be higher than that on which duty liability had been discharged at the time of removal, failure to pay differential duty, irrespective of the cause, would crystallize liability to interest - appeal dismissed - decided against appellant. - E/2152/2010 - A/90647/17/SMB - Dated:- 2-3-2017 - Shri C J Mathew, Member (Technical) None for the appellant Shri C Singh, Assistant Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellate authority, the decision of the lower authority to charge interest of ₹ 9,441/- and penalty of like amount had been challenged by both assessee and Revenue and, while upholding the interest liability, the first appellate authority also confirmed the penalty equal to the differential duty that had been voluntarily paid by the assessee. In the impugned order the first appellate autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time of removal of goods. The assessable value of the goods cleared having, eventually, turned out to be higher than that on which duty liability had been discharged at the time of removal, failure to pay differential duty, irrespective of the cause, would crystallize liability to interest. 5. The first appellate authority has set aside the penalty which is not disputed by Revenue. The survivin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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