2014 (4) TMI 139

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.... This application filed by the appellant seeks waiver and stay in respect of an amount of Rs. 5,14,846/- demanded from them as interest on differential duty for the year 2002-03. For the said period, the assessee had, with the requisite statutory permission, paid duty on provisional basis as the necessary information for determining the exact amount of duty was not available at that time. As soon....

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....e Act. 2. After hearing both sides and considering their submissions, I have not found prima facie case against the above demand of interest. 3. At this stage, the learned counsel for the appellant points out that the above amount of interest stands appropriated towards arrears of Revenue as per Order-in-Original No. 25/2012-CE (R) dated 1.10.2012 passed by the Assistant Commissioner of Cent....