2009 (3) TMI 712

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Joy Kumari Chander, JCDR, for the Respondent. [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 part....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d over the impugned order. The point made by 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....