2015 (1) TMI 799

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.... for the Respondent. JUDGMENT These Civil Miscellaneous Appeals have bean directed, against the Final Order Nos. 1130 to 1132 of 2008 passed by the CESTAT, South Zonal Bench, Chennai. 2. The appellant has been doing the business of steels and bound to pay central excise duty and proper duty has been paid belatedly. Under the said circumstances, with regard to demand of interest, the ....

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.... duty determined prior to 11-5-2001 in terms of explanation to Section 132 of Finance Act, 2001 read with Section 11AA and Section 11AB of Central Excise Act, 1944? (b) Whether the first respondent applied principles of natural justice before passing orders by affording three mandatory opportunities as per Section 35B of Central Excise Act? (c) Whether the first respondent correctl....

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....the file of the CESTAT. 5. On the basis of the representation made on the side of the appellant, this Court has perused all the final orders and ultimately found that even without hearing the contention put forth on the side of the appellant, the CESTAT has simply upheld the orders passed by the Commissioner of Appeals and since in these matters, an important question of law involves and s....