2016 (1) TMI 338

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.... Anbhule, Accountant ORDER Per: M V Ravindran: This appeal is directed against the Order-in-Appeal No. CPA/61 & 62/M-IV/06 dated 02.11.2006. 2. Revenue has preferred this appeal on the ground that the first appellate authority has set aside the interest levied by the adjudicating authority without any reasoning. 3. None appeared on behalf of the respondent. On perusal of the records....

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.... the appeal filed by the revenue is in respect of the interest liability under the provisions of section 11AB of the Central Excise Act 1944. The respondent is not in appeal against the impugned order and has discharged the Central Excise duty confirmed by the adjudicating authority. We find merits in the submissions made by the learned departmental representative as to the interest liability aris....