2000 (11) TMI 522

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....e Appellant. Smt. Reena Arya, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  On hearing both sides, the appeal itself was taken up for disposal. 2. The facts in brief are as follows : The appellants imported 70.40 MT of Di Phosphoric Acid and filed a Warehousing Bill of Entry. The goods were accordingly warehoused on 11-7-1995. The normal period of bon....

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....eriod the Assistant Commissioner vide his order dated 5-8-1999 demanded duty leviable and also interest of Rs. 9,07,395/-. The Commissioner having upheld the demand for interest the present appeal is before us. 4. Shri S.N. Kantawala, Advocate made much of the fact that initially project import concession was denied to the importers. In the narration above it has come that after the grant ....

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....ts, the Chief Commissioner should have dealt with the application. However from the narration of the Assistant Commissioner it appears that the request was communicated to the Board which had derived [denied] the same. It is his submission that the Commissioner could have been convinced by the importers as to the merit on the application and that even at this stage the matter be remanded to the Ch....