2018 (6) TMI 1485

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.... Heard on admission. 2. This appeal is directed against the order dated 22-3-2017 passed by the Customs, Excise & Service Tax Appellate Tribunal, East Regional Bench, Kolkata (in short "Tribunal") whereby it has dismissed appellant's Excise Appeal No. Ex/70977/2013 confirming the order dated 16-5-2013 as passed by the Commissioner, Customs & Central Excise (Appeals), Guwahati. 3. The r....

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....l penalty was made by each order. Aggrieved, the respondent filed appeal, which was allowed by the Commissioner of Customs & Central Excise (Appeals) Guwahati. The appellant then filed appeal before the Tribunal and it has been dismissed by the impugned order. 4. It is argued on behalf of the appellant that respondent was liable to pay interest and penalty under Section 15(4) of the Oil Indu....