2009 (3) TMI 712

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....spondent. [Order (Oral)]. -  The appellant is a Small Scale Industry. However, they were paying full duty on the request of the buyers. It so happened that the appellant used to discharge the duty liability before the 15th of every month, but after 5th. This practice was going on and the Department did not raise any objection. However, the Audit party visited the Unit in 2006 and raised obj....

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....the learned Consultant is that for a long time, the department has been accepting the said practice of the appellant. Moreover, no Show Cause Notice had been issued for demanding the interest. He relied on the decision of this Bench in the case of VBC Industries Ltd. v. CCE, Visakhapatnam - 2005 (190) E.L.T. 347 (Tri.-Bang.). 4. The learned JCDR stated that interest is a statutory liability ....