Home Case Index All Cases Customs Customs + HC Customs - 2015 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 813 - HC - CustomsDemand for interest and penalty Delay in service of notice Show cause notice came to be issued to Respondent calling upon it to show cause as to why interest and penalty should not be demanded Adjudicating authority confirmed issue and imposed penalty Respondents thereafter preferred appeal before tribunal which is allowed by impugned order Held that:- Demand for interest pertains to dues which were paid on various dates Clearly seen that there is delay of more than three years from date on which first cause of action arose and more than two years from date on which last cause of action arose Said delay has not at all been explained In that view of matter, it cannot be said that Tribunal was unjustified in holding that delay in issuing show cause notice was not sustainable in law Tribunal has rightly allowed appeal of Respondent Decided against Revenue.
|