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of <h1>Tribunal upholds Revenue's appeal for interest under Finance Act, penalties set aside</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, MANGALORE Versus WOOD WORTH CONSTRUCTIONS</h3> COMMISSIONER OF CENTRAL EXCISE, MANGALORE Versus WOOD WORTH CONSTRUCTIONS - 2008 (12) S.T.R. 12 (Tri. - Bang.) The Revenue appealed against Order-in-Appeal No. 87/2007-CE dated 2-3-2007, where penalties and interest were set aside. The Tribunal upheld the demand for interest as per Section 73(3) of the Finance Act, 1994. The appeal was allowed in favor of the Revenue.
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