2011 (6) TMI 90

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.... Per : Mrs. Archana Wadhwa;   After dispensing with the condition of pre-deposit, we proceed to decide the appeal with the consent of both the sides.   2. After hearing both the sides duly represented by Shri Jigar Shah, learned advocate appearing for the appellants and Shri S.K. Mall, learned DR appearing for the Revenue, we find that the appellants imported Business Auxiliary Se....

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....n objection as regards the quantification of the interest amount. Accordingly, another show cause notice dated 10.09.2008 was issued to the appellants proposing to confirm the higher interest amount as also to impose penalty against the appellant under Section 77 and 78 of the Finance Act, 1994. The appellants, before the original adjudicating authority, did not contest the re-quantification of in....

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.... the appellants in the impugned order. Hence the present appeal.   6. Learned advocate submits that whereas the show cause notice stands issued to them in respect of interest, without any proposal to impose penalties under various sections of the Finance Act, 1994, the second time issuance of the show cause notice in respect of the same import of services, same interest and for the same pe....