TMI Blog2009 (11) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... as mentioned in the show cause notice. The appellant having failed to reply to the show cause notice and failed to appear before the respondent - authorities proceeded to pass an Order in Original confirming the duty demand together with interest. Held that- impugned order upheld. - 3 of 2005 - - - Dated:- 19-11-2009 - K.L. Manjunath and Aravind Kumar, JJ. S/Shri Lakshminarayan for Kiran S. Javali, Advocates for the Appellant. Shri N. Devhadass, C.G.S.C., for the Respondent. [Judgment per: Aravind Kumar, J.]. - This appeal is filed by the appellants under Section 130A of the Customs Act, 1962, questioning the correctness and legality of the order passed by the CESTAT, in Final Order No. 1184/04 [2004 (172) E.L.T. 69 (Tri.-Ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal resulted in dismissal. Thus, the appellant is before this Court questioning the order of the Tribunal dated 2-7-2004, [2004 (172) E.L.T. 169 (Tribunal)]. 4. We have heard Sri. Lakshminarayan, learned counsel appearing for Sri. Kiran S. Javali and Sri. N. Devhadass, learned Senior Panel counsel for the respondent-authorities and we have perused the orders of the authorities. 5. At the time of admission, this Court by order dated 2-8-2006 has framed the following questions of law:- (1) Whether delay in issuing Notification in the light of promissory decision of the Government can come in the way of availing concession in terms of policy of the Government? (2) Whether exemption Notification issued under Section 25(1) of the Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e demand for interest and allowing the appeal. 8. In support of the contentions raised Sri. Lakshminaryan, would rely upon the decision of this Court in the case of Union of India v. Yokogawa Bluestar Ltd., reported in 2001 (129) E.L.T. Page 598 (Kar.) and submit that the very same issue was under consideration and the said decision is squarely applicable to the facts of the case. 9. Per contra, Sri. N. Devhadass, learned Senior Panel counsel appearing for the respondents would submit that in the licence dated 3-5-1995 it is specifically mentioned to the following effect, "This licence is granted under the Govt. of India, Ministry of Commerce and Industry Order No. 17/55 dated the 7th December, 1955, as subsequently amended, issued unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Appellate Authority or the Tribunal and is for the first time before this Court, the said issue has been raised only on the ground that Notification No. 110/95 was not applicable and it is only the Notification No. 160/92 which was applicable. 11. The undisputed fact in so far as this case is concerned is that the appellant has failed to discharge export obligation and even at the first available opportunity that is after the issuance of show cause notice, the appellant has not replied to the same nor has questioned the right of the authorities with regards to levy of interest. In so far as levy of interest is concerned, Section 28AA would be applicable to the facts of the present case and same reads as follows: "28AA. Interest on del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be, - (a) for the amount of duty first determined to be payable the date on which the duty is so determined; (b) for the amount of increased duty, the date of order by which the increased amount of duty is first determined to be payable; (c) for the amount of further increase of duty, the date or order on which the duty is so further increased. (2) The provision of sub-section (1) shall not apply to cases where the duty or the interest becomes payable or ought to be paid on and after the date on which Finance Bill, 2001 receives the assent of the President." 12. As rightly contended by the learned Senior counsel, Sri. N. Devhadass, interest being consequential on account of non-payment of Customs Duty and the same being in built ..... X X X X Extracts X X X X X X X X Extracts X X X X
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