2017 (3) TMI 636

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....intendent (AR) for the Department. [Order per: Sulekha Beevi, C.S.] 1. The above Appeal No. E/590/2008 is filed by the assessee and E/584/2008 is filed by department on the Order-in-Appeal No. 20 & 21/2008 dated 12.05.2008 and 12.06.2008 respectively. The parties are referred to their status as assessee and department for the sake of convenience. 2. The assessee is engaged in the manufact....

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....d the differential duty along with interest and also for imposing equal amount of penalty. After due process of law, the original authority confirmed the duty, appropriated the amount already paid by the appellant, and also confirmed the interest. However no penalty was imposed. 3. The assessee filed appeal against the confirmation of interest. The department also filed appeal against the non-i....

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....se of M/s Aurobindo Pharma Ltd., Final Order No. A/31480-31483/2016 dated 09.11.2016 had considered a similar issue. Following the same, hold that the issue whether assessee is liable to pay interest upon the differential duty requirs to be remanded to the adjudicating authority. The next issue is with regard to the non-imposition of penalty. As brought out from the reference made by the Hon'b....