2012 (11) TMI 730

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....rder passed by Commissioner (Appeals) revenue has filed the present appeal. I have heard Shri appearing for the revenue. None appeared for the respondents.   2. As per facts on record, respondents imported 28 containers of cloves and did not file Bill of Entry for clearance of the same even after the expiry of one month. Revenue demanded interest from the respondents, which was paid by the....

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....20.7.2005. Revenue filed an appeal against the said sanctioned interest before Commissioner (Appeals). Commissioner (Appeals) rejected the Revenue s appeal by observing that the said interest stand sanctioned by the original adjudicating authority in terms of earlier order in appeal passed by Commissioner (Appeals) and as such he has no authority to reverse the same. He also observed that though R....