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2016 (1) TMI 338 - CESTAT MUMBAI

2016 (1) TMI 338 - CESTAT MUMBAI - TMI - 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 submissions made by the learned departmental representative as to the interest liability arises when the demand is confirmed. We find that the show cause notice seeks to impose interest under provisions of secti .....

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07 - Dated:- 7-10-2015 - M V Ravindran, Member (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/06 dated 02.11.2006. 2. Revenue has preferred this appeal on the ground that the first appellate authority has set aside the interest levied by the adjudicating authority without any reasoning. 3. None appear .....

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eld the demand of duty and imposition of 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 perusal of the records, we find that the issue involved in the appeal filed by the revenue is in respect of the interest liability under the provisions of section 11AB of the Central Excise Act 1944. The respon .....

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