2016 (12) TMI 971

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....A.R.) for the Department ORDER The present appeal is preferred against Order-in-Appeal No.50-CE/MRT-I/2006 dated 31.03.2006 passed by Commissioner (Appeals) Customs & Central Excise, Meerut-I. 2.   The brief facts of the case are that the appellants were issued with a show-cause-notice dated 22.01.2001 calling upon them to show cause as to why Classification declaration No.II/TYAL/KHT....

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....riated duty already paid. The said Order -in-Original was challenged before the Ld. Commissioner (Appeals). The Ld. Commissioner (Appeals) through Order-in-Appeal No.50/CE/MRT-I/2006 dated 31.03.2006 has held that he had no reason to interfere with the impugned Order-in-Original. Further, in respect of payment of interest, the Ld. Commissioner (Appeals) has held that even if levy of interest is no....

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....duty paid and that he has not given any direction to pay interest. Further, the Ld. Commissioner (Appeals) has ordered through Order-in-Appeal to pay interest and such order is travelling beyond the show-cause-notice. 5.   Heard the Ld. DR for Revenue, who has supported the impugned Order-in-Original and Order-in-Appeal. 6.   We have taken into considerations the rival conten....