9911796707
TMI Blog2018 (7) TMI 1922X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to the period prior to this, there is no question of demanding interest - since the matter being very old and the matter having been remanded by the Commissioner (Appeals) for fresh consideration there is no question of any penalty being imposed against the appellant. The demand of ₹ 1,81,321/- is upheld and order for payment of the same - demand of interest is set aside as the provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority vide Order-in-Appeal No. 05/BOL/2009 dated 16.03.2010 on the ground that the matter was decided ex-parte against the Appellant after 15 years. 2. The Ld. Counsel for the appellant submits that the matter pertained to demand of duty on account of shortages in the quantity of Ultra Marine Blue. It is submitted that since no documents would be available in the matter on remand, the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Counsel for the appellant as regards the duty demand. We also accept the contention of the appellant that the provisions of interest were introduced in the statute only with effect from 26.05.1995. Hence, for the demand relating to the period prior to this, there is no question of demanding interest. We further hold that since the matter being very old and the matter having been remanded b ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
