2007 (5) TMI 423

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....Das, JDR, for the Respondent. [Order]. -  The ld. Advocate appearing for the Appellant submitted that the duty liability was not disputed and the assessee had voluntarily discharged the demand much before that was raised by an order of adjudication. According to him, visit by the Excise Authority to the factory premises was made on 21-3-2004 and allegations made by them. The appellant c....

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....ed unnoticed. Therefore, the ld. Commissioner (Appeal) has passed appropriate order dismissing appeal of the assessee before him. No interference to such order is desirable. 3.1  Heard both sides and perused the record. 3.2 The fact of detection and date of deposit of duty remained undisputed by both parties. Therefore, levy of interest prematurely without a demand is uncalled for.....