TMI Blog2005 (9) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 20-5-2003 by which the Commissioner (Appeals) has confirmed interest amount of Rs. 23,80,275/- in terms of Section 28 of the Customs Act and penalty of Rs. 10,000/-. A Show Cause Notice dated 11-12-2000 issued by the Deputy Commissioner, Central Excise, Bellary, states that the appellant imported various Capital Goods/inputs and availed the facility of warehousing. They filed Ex-bond Bills o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the period of six months from the date of initial warehousing expires after 12-5-1999 and the goods are cleared later on, interest was chargeable at the Slab rates specified under Notification No. 30/99-Cus., dated 12-05-1999 from the day of expiry of six months till the date of payment of duty. It was alleged that in case wherein the period of six months from the date of initial warehousing exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on 11-12-2000 is barred by time. On this ground, the learned Counsel relied on a large number of judgments. 2. The learned SDR pointed out that there was Into Bond Bill of Entry and, therefore, the question of time bar does not arise. He submits that as interest had not been paid, therefore, the confirmation of the same is just and proper. 3. On a careful consideration and perusal of the Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se. This view has been reiterated by the Tribunal in the case of CC, Indore v. Hotline CPT Ltd. - 2005 (179) E.L.T. 313 (Tri.-Del.). In this case also, the goods had been permitted to be retained beyond the warehousing period. The same question arises of charging interest for a period beyond six months. The Tribunal noted that once the assessment order had been passed on the bills of Entry, then s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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