2005 (5) TMI 112

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..... l, their assessment was provisional. The same was finalised by proper officer vide his impugned order in Original dated 31-1-2003. Differential duty of Rs. 2,41,830/- was paid by them in two instalments dated 22-11-2002 and 4-2-2003 i.e. within a period of one month from the date of passing of the order by Assistant Commissioner. Inspite of that, authorities below have confirmed interest against t .....

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..... differential duty stands paid by 24-2-2003. In these circumstances, there is no question of confirmation of interest against the appellants or imposition of penalty upon them. Accordingly, the appeal is allowed with consequential relief to the appellant. 3. It may be made clear that the impugned order passed by Commissioner (Appeals) pertains to two different appeals. Ld. representative of the a .....

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