2009 (5) TMI 690

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.....M. Vaidya, JDR, for the Respondent. [Order]. - This is an application for staying recovery of interest on differential duty amounting to Rs. 3,27,588/- demanded from the applicant. 2. After hearing the stay application for some time, I felt the appeal itself can be disposed of and therefore after waiving requirement of pre-deposit of amount involved, I took up the appeal for final d....

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....as paid on 28-3-2008 after final assessment. The Section 18(3) of Customs Act, 1962 came into force with effect from 13-7-2006. 5. Heard both sides and perused the records. 6. During the course of arguments the learned Counsel for the appellants relied on the Tribunal's decision in the case of Sterlite Industries (I) Ltd. v. CC, Tuticorin - 2008 (223) E.L.T. 633 (Tri.-Chennai) wher....