2006 (8) TMI 201

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..... he respondent is a holder of custom licence issued under Section 65 of the Customs Act, 1962. The respondent is a manufacturer of Lapping mandrels, valve Guiders, Pins, etc. It imports duty free capital goods, spares and raw materials by availing exemption in terms of the notification dated 9-2-1981. The respondent was permitted to set up 100% EOU by the Department of Industrial Development. The r .....

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..... and no penalty was imposed. Thereafter, an appeal was filed before the Commissioner of Customs (Appeals). The appellate authority upheld the Order-in-Original. Thereafter the matter was taken up before the Tribunal. Before the Tribunal, what was questioned was only with regard to claim of interest by the Department. The respondent did not question the liability of duty or any other amount in terms .....

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