TMI Blog2020 (3) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... here were no interest provisions - further, it is submitted that, the interest, if at all, should have been charged for the period subsequent to passing of the adjudication order, inasmuch as the said amounts were deposited prior to the passing of the final order confirming the demand no liability would arise. HELD THAT:- The challenge to the confirmation of interest, at this stage, would amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the appellant Ms. Tamana Alam, DR - for the respondent ORDER Archana Wadhwa : After hearing both the sides, I find that the proceedings were initiated against the appellant who are engaged in the manufacture of various iron and steel products, to the extent of around ₹ 31 lakhs. The same was confirmed by the lower authorities along with confirmation of interest and imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. As a consequence, the appellant approached Revenue for refund of the amounts, in respect of which their appeal was allowed. The original adjudicating authority allowed refund claim but confirmed the demands along with interest, as held by the Tribunal. 3. The grievance of the appellant is that the lower authorities, while confirming the demands as held by the Tribunal, should not have confi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ility would arise against them, they should have contended so before the earlier bench or should have challenged the said order of the Tribunal. Inasmuch as the interest liability stands confirmed by the earlier order of the Tribunal, I find no reasons to interfere in the impugned orders of the authorities below, which are in conformity with the order passed by the Tribunal. Accordingly, the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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