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2014 (6) TMI 822 - CESTAT BANGALOREMaintainability of appeal - leviability of interest on the amount of duty paid on the goods lost in transit - recovery of duty on goods lost in transit and interest thereof - Held that:- applicant had preferred a revision application before the Government of India challenging the demand of duty confirmed on the loss of goods in transit and also the levy of interest, confirmed by the lower authorities. The revisionary authority after detailed discussion of all issues raised including levy of interest under Section 11AA and Sec. 11AB, had remanded the matter to the adjudicating authority for the limited purpose of quantifying the interest, under the respective provisions, for the period prior to 11-5-2001 and after 11-5-2001. Pursuant to the said remand order, the adjudicating authority has quantified the interest as Rs. 38,81,792/- for the period prior to 11-5-2001 and Rs. 6,27,339/- for the period after 11-5-2001. We find from the records that the appellant had at no point of time challenged the leviability of interest under Section 11AA or Section 11AB as directed by the revisionary authority, before any other higher forum. The learned advocate for the appellant had submitted that in the present appeal, they are challenging both the quantification as well as leviability of interest. We do not find merit in the said submission of the appellant for the reason that the revisionary authority has discussed in detail the liability to duty as well as interest, on the goods lost in transit, in the revision order and the same, in our view has attained finality. - Appeal not maintainable - Decided against assessee.
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