2007 (11) TMI 55

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..... In the COD application, accompanying each appeal, it is submitted that the Counsel for the appellants had dictated the appeal to his Secretary   Mrs. S.V. Kalpagam in January '07.  Mrs. Kalpagam passed away on 27.1.2007.  It was found out later that the appeal papers had not been forwarded by her to the appellants for filing the appeals.  The papers could be located only....

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....oms Act  (the Act) the appellants were held liable to pay interest on the duty discharged using DEPB scrips for the  delay in excess of 90 days.  Accordingly the appellants paid interest amounts as mentioned below: (1) M/s. Tarajyot Polymers Ltd.                   : Rs.3,562/- (2) M/s. Damodha....

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....e duty liability discharged using the DEPB credit which they did.  In terms of Section 61 (2)(ii) ibid  interest paid by the appellants was in accordance with law and therefore the impugned orders  sustaining rejection of refund claims for  the interest paid were passed in time with the law. 4. Heard both sides.  5. I find that the impugned amount is interest due in ....