2010 (3) TMI 969

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent. ORDER The respondent is absent today. Notice has gone in this case on 5th March, 2010 fixing the hearing on 30th March, 2010. There is also no adjournment application. 2. Revenue being aggrieved by the order passed on 23-2-05 by the learned Commissioner (Appeals) holding that the notice issued for recovery of interest neither being an appealable nor speaking order, appeal of the asse....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....toms Act, 1962. We are able to understand that power became excisable by the learned Deputy Commissioner consequent upon authorisation issued to him for recovery of the demand unchallenged. 5. Once demand crystallized process of recovery through the modes prescribed by Section 142 of the Customs Act, 1962 arose. We do not find any infirmity with the notice issued under the applicable provisions....