TMI Blog2011 (2) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... that the relevant order must have been passed prior to 13.07.2006, since the appeal number list the year 2005 - Therefore, there was no question of confirmation of demand under Section 18(3) of Customs Act, 1962 - Decided in favour of assessee. - Appeal No. C/274 of 2010 - - - Dated:- 4-2-2011 - Hon ble Mr. B.S.V. Murthy,J Appellant : Shri Rajendra Nagar, SDR Respondent : Shri Jigar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld and therefore, the Revenue is in appeal. 2. It was submitted on behalf of the Revenue that learned Commissioner failed to consider that Section 28AB of Customs Act, 1962 referred to in Section 18(3) was in existence at the time of resorting to provisional assessment and therefore, interest was leviable. The provisions of Section 18(3) was incorporated as saving clause and was introduced to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in the case of Chemsilk Commerce (P) Ltd vs. Commissioner of Customs (Port), Kolkata 2009 (233) ELT 113 (Tri. Kolkata), it has been stated that the relevant order must have been passed prior to 13.07.2006, since the appeal number list the year 2005. Therefore, there was no question of confirmation of demand under Section 18(3) of Customs Act, 1962. 3. I have considered the submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erlite Industries (I) Limited cited above. In this case, the Tribunal had following observations to make:- 4.?In the result, the decision of the lower authorities to levy interest from the assessee on the amounts of differential duty paid upon finalisation of the provisional assessments made prior to 13-7-2006 cannot be upheld. Any levy incidental to finalisation of a provisional event will be gov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision. As regards Pratibha Processors case, the observations in that case are only general in nature and the specific decision of the Tribunal considering the relevant provisions of the law are relevant and have to be applied. Further, in the absence of any stay, the fact that department has filed an appeal is not relevant. In view of the above, the appeal filed by the Revenue is devoid on any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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