TMI Blog2011 (2) TMI 853X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Chemsilk Commerce (P) Ltd vs. Commissioner of Customs (Port), [2008 -TMI - 88885 - CESTAT, KOLKATA], it has been stated that the relevant order must have been passed prior to 13.07.2006, since the appeal number list the year 2005 - Therefore, there was no question of confirmation of demand under Section 18(3) of Customs Act, 1962 - Decided in favour of assessee. - Appeal No. : C/289 of 2010, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner failed to consider that Section 28AB of Customs Act, 1962 referred to in Section 18(3) was in existence at the time of resorting to provisional assessment and therefore, interest was leviable. The provisions of Section 18(3) was incorporated as saving clause and was introduced to protect the action that has already been taken. The Revenue has also relied upon the decision of the Hon'ble S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 (Tri. Kolkata), it has been stated that the relevant order must have been passed prior to 13.07.2006, since the appeal number list the year 2005. Therefore, there was no question of confirmation of demand under Section 18(3) of Customs Act, 1962. 3. I have considered the submissions. Sub-Section 3 of Section 18 was incorporated into the statute on 13.07.2006 and reads as under :- (3) The impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the result, the decision of the lower authorities to levy interest from the assessee on the amounts of differential duty paid upon finalisation of the provisional assessments made prior to 13-7-2006 cannot be upheld. Any levy incidental to finalisation of a provisional event will be governed by the law which was in force at the time of the provisional event. On this basis, we hold that no interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecific decision of the Tribunal considering the relevant provisions of the law are relevant and have to be applied. Further, in the absence of any stay, the fact that department has filed an appeal is not relevant. In view of the above, the appeal filed by the Revenue is devoid on any merits and accordingly, the same is rejected. (Dictated and pronounced in the Court) - - TaxTMI - TMITax - C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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