2018 (12) TMI 878

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....Shri S.N. Mittra, AC (AR) - for the respondent ORDER Per Bijay Kumar: This is second round of appeal before this Tribunal. In the first appeal, the Hon'ble CESTAT vide order No. A/302/KOL/2002 dated 19.2.2002 remanded the case to the original adjudicating authority for re-consideration of duty demand while the interest and penalty imposed were set aside. This case was again re-adjudicated....

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....8,37,938/-. I order that the balance deposit of Rs. 8,70,83,000/- be adjusted with the above said interest. The Noticee shall pay the remaining amount of interest to the tune of Rs. 25,07,54,938/- forthwith. Having regard to the fact of suo moto payment of duty by the Noticee before the Adjudication Order has been passed and in some cases even before the Show Cause Notice was issued, I ta....

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....policy of the Government of India. The assessments were kept provisional on the ground that the consignment were being imported in mix of different variety of crude oil, and therefore, the appellants were not in a position to submit full information about the price and other costs as such freight and insurance at the time of import. Accordingly, the assessments were carried out on the provisional ....

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....rted the order of adjudicating authority. 5. We have considered the rival submissions and also perused the case records. 6. We have seen the impugned order critically, and after going through we find that whatever has been stated by the ld. Advocate on behalf of the appellant is fully correct. The ld. Adjudicating Authority has not examined the documents, which he was supposed to consider in....