2012 (4) TMI 519

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.... the Respondent. ORDER The appellants have been directed vide Stay Order No. 1538/2011-EX., dated 12-12-2011 to deposit the entire amount of duty and interest payable in the impugned order for admission of the appeal for the reason that there is already decision in favour of the Revenue in the case of the appellants itself. 2. The appellants have paid duty payable. Now they have filed modificat....

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....ecision of the Tribunal in the case of Tonira Pharma Ltd. v. CCE, Surat - 2009 (237) E.L.T. 65 (Tri.-Mum.) wherein in a similar situation it has been held by the Tribunal that there is no provision for collecting interest in the case of special additional duty of customs in lieu of sales tax for the reason, that for that levy, the provisions regarding interest was not borrowed from Customs Act. Th....