2007 (10) TMI 116

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....Revenue against Order-in-Appeal No. P-II/038/06 dt. 23.02.2006. 2. The respondents are absent despite notice nor there is any request for adjournment. The appeal is taken up for disposal in the absence of the any representation of the respondent. 3. Considered the submissions made by the Ld. JDR and perused the records.  The revenue is in appeal against the impugned order on the ground ....

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.... of exemption under notification No. 108/95, the respondents deposited the entire amount before the issuance of the show cause notice.  I find that the ratio of the decision of the Hon'ble High Court in the case of CCE Vs. Gaurav Mercantile Ltd. As reported at [2005 (190) ELT 11(Bom.] will squarely apply in this case.  It is pointed out by the Ld. SDR that the Hon'ble High Court of Bomba....

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....r Section 11 AB, I find that the Ld. Commissioner (Appeals) has erred in setting aside the interest imposed on the appellant under Section 11AB.  The period involved in this case is from January 2004 to March 2004  provisions of Section 11AB been amended in May 2001 in such a way, that interest is liable to be paid by the assessee, when the amount  is due to government. As such, the....