TMI Blog2013 (12) TMI 1503X X X X Extracts X X X X X X X X Extracts X X X X ..... under :- 2. The respondent are a manufacturer of parts and accessories of the motor vehicles and tools. They supplied finished goods to their customers against contracts with price variation clause. Subsequently on account of upward revision of price from back date, they received the differential amount from their customers under their supplementary invoices and under those invoices they paid C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0th November, 2006 dismissed the appeal on the ground that against the same order of the Assistant Commissioner, the respondent also filed an appeal and the same has already been disposed of vide Order-in-Appeal dated 28-2-2006 by which out of total interest demand of ₹ 76,231/- only the demand of ₹ 42,514/- was upheld and remaining demand of ₹ 33,717/- we set aside and that in v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in it was held that once the unchallenged part of the order which was separable from the challenged part of the order was not the subject matter of adjudication in the earlier appeal proceedings filed by the assessee, it cannot be said that the said unchallenged part of impugned order cannot be challenged by an independent appeal. He, therefore, pleaded that the impugned order dismissing the Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... est on this duty. Penalty is not imposable under any clause of Rule 25(1) of the Central Excise Rules for non-payment of interest on duty paid under Section 11A(2B), as this situation is neither covered by clause (a), (b) and (c) of Rule 25(1) nor by clause (d) of this sub-rule as this is not a case of contravention of the provisions of the Act or the rules made thereunder with intent to evade the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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