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2016 (10) TMI 1116 - SCH - CustomsDemand of Interest - Section 28 of the Customs Act, 1962 - penalty - decision in the case of ESCORTS HEART INSTITUTES & RESEARCH CENTRE [2016 (4) TMI 440 - CESTAT NEW DELHI] referred - Held that: - the issue is fairly covered by the judgment of this Court in CC (I&G) v. Care Foundation [2014 (3) TMI 641 - DELHI HIGH COURT], where it was held that no exception can be taken to the finding that since there was no demand under section 28(8) of the Customs Act for duty, no penalty could have been imposed under that provision and consequently the penalty under section 114A was not sustainable - appeal dismissed - decided against Revenue.
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