2017 (2) TMI 183

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....nil Choudhary, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Shri Rajeev Ranjan, Joint Commissioner (AR),  for Appellant Shri A.K. Dixit, Advocate,  for Respondent ORDER The present appeal is filed by Revenue challenging Order-in-Appeal No. 38-39-CE/APPL/KNP/2006 dated 19/01/2006, through which ld. Commissioner (Appeals),  allowed payment of interest o....

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....sed by the Commissioner, Central Excise, Kanpur. As per said order dated 03/11/1999, Redemption Fine of Rs. 10,00,000/- was appropriated. The respondent-assessee again approached this Tribunal which decided the matter through Final Order No. A/812-14/2000(NB)DB dated 11/09/2000, and remanded the matter again for De-novo Adjudication. Second time  De-novo Adjudication resulted in passing of Or....

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....this Tribunal. 3.  The ground of appeal preferred by Revenue is that the Redemption Fine cannot be treated as duty and therefore Section 27A of Customs Act, 1962, is not applicable to said refund. 4.  Heard ld. D.R. who has supported the ground of appeal. 5.  Heard ld. A.K. Dixit, for the respondent who pointed out that Cross Objection was also filed through Cross Objection....