2008 (3) TMI 563

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....ri N.C. Chaudhary, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. Considering the reasons given in the application for restoration, we recall our earlier order dated-20-2-2007 and restore the appeal to its original No. With the consent of both sides, the appeal itself is taken up for hearing and disposal today. 3. We find that the i....

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....le by them since the duty was paid within 30 days. 6. We find that proviso to Section 11AB applies when the duty has become payable consequent to issue of order/instruction/direction by the Board and Section 37B, as well as in terms of first proviso to Section 11AC, the appellants were required to pay the interest and the duty within 30 days and in terms of the second proviso of the said Sec....