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Commissioner of Central Excise, Mumbai Versus Nikko Pneumatics Ltd.

Demand of interest - Misdeclaration of goods - Imposition of penalty - Held that:- The respondent is not in appeal against the impugned order and has discharged the Central Excise duty confirmed by the adjudicating authority. We find merits in the su .....

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d the adjudicating authority has also imposed the interest under the same section - provisions of Section 11AB came into the statute from 28 September 1996. Any interest liability on the amount of duty for the period prior to 28/09/1996 does not aris .....

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ember (J) And C J Mathew, Member (T) For the Appellant : Shri Ajay Kumar, Jt. Commr ( AR ) For the Respondent : Shri Rajendra S Anbhule, Accountant ORDER Per: M V Ravindran: This appeal is directed against the Order-in-Appeal No. CPA/61 & 62/M-IV .....

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l of the records we find that the appeal can be disposed of even in the absence of any representation from the respondent. 4. Heard the learned Departmental representative. 5. It is his submission that during the period 1993-94 to 1998-99 the respond .....

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penalty, first appellate authority has not upheld the interest imposed by the adjudicating authority. He submits that the interest liability needs to be confirmed. 5.1 The detailed submissions of the departmental representative is considered and on p .....

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d order and has discharged the Central Excise duty confirmed by the adjudicating authority. We find merits in the submissions made by the learned departmental representative as to the interest liability arises when the demand is confirmed. We find th .....

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