2014 (5) TMI 787

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.... Addl. Comm. (AR), for the Respondent. ORDER Heard both sides. 2. The appellant filed this appeal against the Order-in-Appeal No. 76/2008 Misc. Air dated 16-4-2008 whereby the ld. Commissioner (Appeals) upheld the order of the adjudicating authority and confirmed the liability of interest. 3. Briefly stated facts of the case are that appellant imported various items like paint and ot....

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....der. Thereafter the lower adjudicating authority confirmed the demand of interest. Aggrieved by the same, the appellant preferred an appeal before the Commissioner (Appeals), who in turn confirmed the demand. Aggrieved by the same, the appellant is before us. 4. The contention of the ld. Consultant Shri Prem Arthur appearing for the appellant is that they have relinquished the title of the g....

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....on for payment of interest under Section 61 of the Customs Act, 1962 was not existence prior to 23-12-1991 and the appellant have paid duty on 31-3-2004. Therefore the appellant are liable to pay interest from 23-12-1991 till the date of payment of duty. The appellant are contesting the quantification of the interest with effect from 23-12-1991. In these circumstances, case is remanded to the lowe....