2016 (4) TMI 1350

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....a, DR, for the Appellant. None, for the Respondent. ORDER [Order per : S.K. Mohanty, Member (J)]. - Revenue is in appeal against the impugned order dated 27-11-2006 passed by the Commissioner (Appeals-I), Customs and Central Excise, Indore, wherein interest and penalty confirmed in the adjudication order was set aside and the appeal was allowed in favour of the respondent. 2. We h....

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....emsp;We find that there is delay in payment of duty by the respondent. Since, interest liability is compensatory in character, levy of the same is automatic, wherever there is delay in payment of duty. Therefore, interest demand dropped in the impugned order is set aside and the appeal is allowed in favour of Revenue. So far as the issue regarding imposition of penalty is concerned, we do not find....