2014 (7) TMI 1022

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.....R. PER : M V Ravindran When this stay petition was called out, after hearing both sides, we find that appeal itself could be disposed of as it lies in a very narrow compass. Accordingly, after allowing the stay petition we take up the appeal for disposal. 2. Heard both sides and perused the records. 3. The relevant facts that arise for consideration is that appellant herein requested ....

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....rocess of receiving certificates as required under Notification No. 6/2006 but they have not got the same till date. Learned counsel submits that they have already paid the amount of duty and penalty imposed on 05.02.2014, as soon as the appeal has been filed. It is his submission that stay may be granted and they may be permitted to produce the certificate if any given by the authorities. 4. L....

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...., we are of the considered view that the adjudicating authority has correctly confirmed the demands along with interest. In our view, appellant having not produced the said certificates before us, confirmation of the demand of duty foregone by the Revenue is correct and interest payable on such amount is also correct and the order needs to be upheld accordingly. 6. In the facts and circumstance....