TMI Blog2005 (7) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... Havaunur, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. This is an appeal against the Order-in-Original No. 12/2004, dated 22-11-2004 passed by the Commissioner of Central Excise, Tirupathi. 2. The brief facts of the case are as follows :- The appellants imported three consignments under cover of Bills of Entry dated 27-6-2002 and warehoused them at Chennai at t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods covered by the other two Bills of Entry Nos. 013378 and 013379 up to 23-6-2003. The appellants strongly challenge the order of the Adjudicating authority. 3. Shri Lalit Mohan Chandna, learned Consultant appeared for the appellants and Shri Ganesh Havanur, learned SDR appeared on behalf of the Revenue. 4. The learned Consultant submitted that the appellants had paid the appropriate d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 of the Customs Act has been demanded. We hold that the interest at appropriate rate is payable only till the date of payment of duty, i.e. up to 31-5-2003. Demand of interest beyond that period is set aside. The penalty is also set aside. The amount already paid has to be adjusted. In view of the above, we allow the appeal with consequential relief. (Pronounced in the Court on 27 July, 2005) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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