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2015 (9) TMI 813 - BOMBAY HIGH COURT

2015 (9) TMI 813 - BOMBAY HIGH COURT - 2015 (322) E.L.T. 68 (Bom.) - Demand for interest and penalty Delay in service of notice Show cause notice came to be issued to Respondent calling upon it to show cause as to why interest and penalty should not be demanded Adjudicating authority confirmed issue and imposed penalty Respondents thereafter preferred appeal before tribunal which is allowed by impugned order Held that:- Demand for interest pertains to dues which were paid on various da .....

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-2015 - B.R. Gavai & A.S. Gadkari, JJ. For the Petitioner : Mr. A.S. Rao For the Respondent : None ORDER P.C. : The Appellant Revenue has approached this Court being aggrieved by the order passed by the learned CESTAT, Ahmedabad dated 27th December 2013 thereby allowing the appeal filed by the Respondent who had in turn challenged the order passed by the Commissioner (Appeals), Central Excise and Customs, Daman. 2. The facts in brief giving rise to the present Appeal are as under : It was fo .....

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and imposed the penalty. An appeal was preferred by the Respondent before the Commissioner (Appeals). By order dated 1st February, 2008 the Commissioner (Appeals) dismissed the appeal of the Respondents. The Respondents thereafter preferred an appeal before the CESTAT which is allowed by the impugned order. Hence, the present Appeal. 3. Mr. Rao, learned counsel appearing for the Revenue submits that though a limitation of one years is provided under Section 28 for taking the action, no such limi .....

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the present Appeal. 5. We have perused the impugned order. 6. The learned Tribunal while allowing the appeal has held that though no limitation is provided for under sub-section (2) of Section 61, the authorities are required to take action within a reasonable period. The learned CESTAT while allowing the appeal has relied upon the judgment of the Madras CESTAT in the case of C.C., Madras v. TVS Whirlpool Limited [1996(86) E.L.T. 144 (Tribunal)] wherein the CESTAT has held that when no limitatio .....

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