9911796707
TMI Blog2008 (1) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... est – Commissioner has travelled beyond scope of SCN in demanding interest, so such demand of interest is set aside - E/883/2007-Mum. - A/124/2008-WZB/C-II/(SMB), - Dated:- 18-1-2008 - Shri K. K. Agarwal, Member (T) Shri S. Narayanan, Advocate, for the Appellant. Shri D. P. Mukhopadhya, SDR, for the Respondent. [Order] - The brief facts of the case are that the appellant had clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso demanded interest on the delayed payment of duty by them, which was never a matter before the lower authority as it was the appellants refund claim which was to be considered where there was no issue of interest. 2. The ld. Advocate for the appellant submits that for the present he is not contesting the demand of refund amounting to Rs. 8,00,000/-. He is limiting his appeal to its liabilit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rest should be set aside. 3. I have heard both sides and considered the submission. I find that in this case it was only the appellant's refund claim which was the subject matter of dispute and not the question of interest. The issue of interest has been separately decided by Jt. Commissioner by dropping the charge against which no appeal has been filed. Commissioner (Appeals) has therefrom cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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