2018 (9) TMI 848

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....and the arguments put forth in the grounds of appeal and submits that the adjournment request which was made by the assessee/appellant was rejected on the ground that the appeal is of 2007 and it was adjourned on some or the other ground. It is his submission that the matter was adjourned only twice and it is the third time, the matter was being called out on 14.06.2017 and order was passed exparte. It is his submission that it is not a case where the appellant/applicant had been seeking adjournment on some or the other reason. He would submit that appeal may be restored to its original number. 3. He would submit that they also filed application for rectification of mistake in the Final Order dated 14.06.2017. He would submit that the mist....

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....inal Order dated 14.06.2017 passed by the Bench is on merits. The Bench has agreed with the detailed findings of the first appellate authority which has been upheld. Hence, the question of restoring the appeal does not arise. The application for restoration of appeal is dismissed. 7. As regards the application for rectification of mistake, it is the case of the applicant that on an identical set of facts, this Bench has held in favour of assessee. On perusal of order of the Bench as reported at 2016-SCC-Online-CESTAT-5161, we find that the entire issue was regarding the local purchase of quantity of fuel oil whether has to be included in opening inventory or otherwise, in order to ascertain the total quantity of fuel consumed during coasta....

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....aswal Neco Ltd (supra) in Para 22 and 23 held as under: "22. Even though the Customs Act would necessarily become attracted to Section 9-A of the Customs Tariff Act in so far as anti-dumping duty is concerned, the learned counsel further submitted that the Customs Act itself contained no provision for levy of interest until 13.07.2006. Section 18(3) was added only with effect from 13.07.2006. 23. It is clear that on the facts of the present case the provisional assessment had been made in 1998 and the final assessment only on 04.11.2004 by the Commissioner. Both these dates being prior to 13.07.2006, Shri Lakshmikumaran is right and no interest is chargeable under Section 18 of the Customs Act, for the period in question." 9. We find t....