2009 (5) TMI 776

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....K.S. Srinivasa, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)]. - These appeals have been filed in respect of the following orders-in-appeal. (1) Order-in-Appeal No. 41/2007 (V-II) CE dated 22-8-2007, and (2) Order-in-Appeal Nos. 30-31/2007 (V-II) CE dated 8-8-2007. 2. The details are given in the following tabular column. Appeal No. Order-in-Appeal No. Duty....

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....oceeded against the appellants proposing inclusion of the penal interest collected, in the assessable value. The Original Authority confirmed the demands. The appellants approached the Commissioner (A) for relief. The Commissioner (A) also upheld the orders of the Original Authority. While taking such a decision, the learned Commissioner has distinguished the facts of the case-laws in the case of ....