2016 (8) TMI 746

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....Singh,   D.R.- for the respondent ORDER This appeal is directed against the impugned order dated 31.1.2007 passed by the Commissioner (Appeals), Customs & Central Excise, Jaipur.  The grievance of the appellant in this appeal is that confirmation of interest liability without issuance of the show cause notice is not in confirmity with the statutory provisions. 2.  Heard ld. ....

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....s paid by appellant.  The department through adjudication process, has confirmed the interest liability for differential Central Excise duty in terms of Rule 7(4) of the Central Excise Rules, 2002.  Confirmation of interest liability was contested by the appellant on the ground that no Show Cause Notice in this regard has been issued by the department. 5.  Sub-rule (4) of Rule 7 ma....