2005 (9) TMI 443

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.... Ganesh Havanur, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - The short question that arises for consideration in this appeal is as to whether interest can be charged in the absence of any provision made to collect interest in the Notification No. 16/2000-Cus. vide Sl. No. 320/C. Matter had been remanded by the Tribunal by Final Order Nos. 98 & 99/2004, dated 20-1-2004 f....

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....ported in 1994 (94) STC 422 & M/s. Meirs Pharma (India) Pvt. Ltd. v. CC, Chennai reported in 2004 (167) E.L.T. 53 (Tri.-Chennai), in which the Tribunal has set aside the imposition of interest in view of any specific provision having been made in the notification. (ii)     Dyna Lamps & Glass Works Ltd. v. CC, Chennai reported in 2003 (157) E.L.T. 73 (Tri.- Chennai), wherein ....

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.... notice, as the adjudicating authority is deemed to have become functus officio. (vi)    Modi Paints & Varnish Works v. CC, Meerut reported in 2000 (117) E.L.T. 711 (Tribunal), this Tribunal has held that an addendum to the adjudication order issued after 16 months creating duty liability when no such duty demanded in the adjudication order is not sustainable in law. (yii)&nbs....

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....confirming demand for interest in terms of the above cited judgment on this point. The original order remanded by the Commissioner is not a correct order, as it was not a part of earlier adjudication order. Hence on this ground, confirmation of interest is required to be set aside. Even otherwise, the plea raised by the Counsel in the light of cited judgments, interest cannot be confirmed in absen....