TaxTMI 
TaxTMI 
2005 (5) TMI 458
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....ndent. [Order per : Archana Wadhwa, Member (J)]. - After hearing both sides, we allow the stay petition unconditionally and proceed to hear the appeal itself. We find that the impugned order passed by the Commissioner of Customs (Appeals) can be set aside on a short ground.  2.As per the facts on records, the appellants imported machines and there was a dispute as regards the valuation of....
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....sp; by the Deputy Commissioner of Customs and making the reference to the first order of the Assistant Commissioner, he observed that apart from the duty amount of Rs. 10,30,612/-, the appellants are also liable to pay interest. Vide letter dated 28-9-2004, the said interest amount was quantified as Rs. 8,50,890/-. The appellant filed an appeal against the above order of the Deputy Commissioner be....
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.... adjusted on 19-3-99. Hence as per them the demand of interest is illegal. It is found that the lower authority vide his letter dated 28-9-2004, has demanded interest from the appellants. The same cannot be called an appealable order and the appeal is not maintainable. The appeal accordingly rejected".  4.It is seen from the above observation of the appellate authority that he has rejected t....