2007 (10) TMI 537

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....SDR on the modification petition seeking modification the order of the Tribunal dated 10-1-07. None appeared for the applicant. In fact the application was listed earlier on 27-7-2007 when there was a request for adjournment and accordingly it was adjourned to 3-9-2007 and again there was a request for adjournment which was also acceded to. Today also none appeared despite notice. 2. The mod....

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....s effected after 29-9-96 irrespective of the date of passing of the adjudication order. Therefore, I hold that the interest under Section 11AB is chargeable only in respect of clearances effected after 29- 9-1996." 3.2 In view of the above decision which is already in favour of the assessee, the ground for modification that the interest is leviable from 29-9-96 is without any basis as there ....