TMI Blog2011 (2) TMI 777X X X X Extracts X X X X X X X X Extracts X X X X ..... visions in his law - The Tribunal in Sterlite Industries (India) Limited (2007 -TMI - 3649 - CESTAT, CHENNAI) took into consideration the fact that substantial provision of law relevant to the present case was Section 18(3) of the Customs Act 1962 and not the Section 28-AB of the Act - Decided against the Revenue. - C/273 of 2010 & C/CO/145 of 2010 - - - Dated:- 4-2-2011 - Hon ble Mr. B.S.V. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2009 (233) ELT 113 (Tri. Kol) and in the case of Sterlite Industries (India) Limited 2008 (233) ELT 633 (Tri. Chennai) 2. Learned DR on behalf of the Revenue submitted that interest is adjunct to the duty as held by the Hon'ble Supreme Court. The Commissioner has failed to consider that Section 28AB of the Customs Act, 1962 referred to in Section 18(3) of the Customs Act, 1962 was in force a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the interest is payable when the provisional assessment was made prior to 13.7.2006 is res-integra in view of the fact that this Tribunal has already taken a view in the case of Sterlite Industries referred to above. The Tribunal had relied upon the decision of the Hon'ble Supreme Court in the case of India Carbon Limited 1997 (106) STC 460 (SC), wherein it was held that interest could be levied ..... X X X X Extracts X X X X X X X X Extracts X X X X
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