2018 (11) TMI 157

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sha, Member (Judicial) Ms. S. Sridevi, Advocate for the Appellant Shri. L. Nandakumar, AC (AR) for the Respondent ORDER This appeal is filed by the assessee challenging the demand with regard to interest. 2. A Show Cause Notice dated 01.08.2013 was issued proposing to demand duty in respect of waste scrap cleared by the appellant during the period July, 2008 to March, 2013 on the gr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....appellate authority against the demand of interest but having not met with success, has preferred this appeal. 3. Today when the matter came up for hearing, Ld. Advocate Ms. S. Sridevi appeared on behalf of the assessee and Ld. AC (AR) Shri. L. Nandakumar appeared on behalf of the Revenue. 4.1 During the course of hearing, Ld. Advocate pointed out that as against the total duty demanded, the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... from 01.04.2008 up to 31.08.2016 specifically pointing out that the balance available as of September 2011 was much more. 5. Per contra, Ld. AR fairly submitted that these facts were not available before the lower authorities which required verification. 6. I have considered the rival contentions, perused the documents placed on record and have also gone through the Orders referred to durin....