2007 (4) TMI 242

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..... ces in which these cases have been decided show inexplicable non-application of mind - impugned orders are set aside, to the extent it does not grant immunity from payment of excise duty u/s 11A - matters are remanded back to the Commission for reconsidering the question of immunity from interest u/s 11AB
S.A. Bobde and N.A. Britto, JJ. Shri A.N.S. Nadkarni, Advocate, for the Petitioner. Shr .....

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..... se notice. 4. It is the contention of the petitioners in both the cases that the Order of the Commission which holds the petitioners liable to pay 10% interest on the duty, suffers from want of reasons, since the Order does not disclose why 10% interest was made payable. We are not impressed by the submission on behalf of the petitioners, since reading the order as a whole, it appears that the Co .....

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..... the petitioners' case would have stood on a better footing, since they had accepted and paid the entire excise liability. 6. No explanation for this is forthcoming from the learned Assistant Solicitor General, who appeared on behalf of the Revenue. We are conscious of the fact that absolute parity in such matters is neither desirable nor expected. However, the circumstances in which these cases .....

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