TMI Blog2008 (12) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... yaraman, Member (T) (Oral)]. The matter came up for hearing consequent to the order of the Hon ble High Court of Karnataka dated 11-4-2007 wherein the High Court has remanded the matter to this Bench for examining the question of interest for the delayed period. On going through the said Final Order No. 939/2006 dated 18-5-2006, it is seen that in the said Final Order, the Tribunal held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of interest only for the delayed period. Parties are directed to appear before the tribunal on or before 30-4-2007. The tribunal is directed to complete the proceedings within six months from the date of receipt of a copy of this order. 2. On going through the said judgment, it is very clear that the question of law with regard to penalty has been answered against the revenue. To that ext ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opts for payment of duty subsequent to the detection by the Department that too, when the proviso to Section 11A has been invoked. 3. The Honorable Tribunal has erred in law while not considering the decision of the Honorable Supreme Court in the case of Zunjarrao Bhikaji Nagarkar v. Union of India - 1999 (112) E.L.T. 772 (S.C.) that it is not the intent of law to provide protection and shelter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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