2003 (11) TMI 369

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....ellant. Shri O.P. Arora, SDR, for the Respondent. [Order per :  P.S. Bajaj, Member (J)]. -  In this appeal which has been filed by the appellants against the impugned order-in-original, the appellants have only disputed their liability to pay interest as confirmed against them under Section 11AB of the Act. The learned Counsel has contended that the provisions of Section 11AB co....

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.... No penalty under Section 11AC has been imposed on them by the Commissioner. 4. We find that even the adjudicating authority has observed that there was no suppression of the material facts by the appellants. In para 18, it has been recorded that "there was no intention on the part of the assessee to evade payment of duty by way of irregular availment of the benefit of Notification 108/95-....