2011 (4) TMI 422

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....r : Dr. P. Babu;   These two appeals are filed by the Revenue against the Orders-in-Appeal of Commissioner (Appeals). Since the issues involved are identical, they are dealt with in this single order. M/s. Shiv Breaking Company, Bhavnagar imported a ship DV CARANDAI and filed bill of entry. Due to dispute of classification of fuel and oil, the assessment were made provisional. M/s. Saumil ....

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....toms, Tuticorin 2008 (223) ELT 633 (Tri. Chennai), wherein the Tribunal had held that levy incidental to finalisation of provisional event will be covered by the law, which was in force at the time of provisional assessment. In fact, the Tribunal in the case of Chemsilk Commerce Pvt. Limited (referred supra) has held that there was no provisions under Section 80 of the Customs Act, 1962, at the ma....

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....t from penalty which is penal in character.   The observation of the Hon'ble Supreme Court should be guidelines in the event of charging interest on taxes.   3. Going through the facts of the case, I cannot resist from making the following observation. Similar issues were already settled by this bench of the Tribunal in the case of Arya Ship Breaking Company Limited [order No. A/92....