2019 (6) TMI 679

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.... Shri DS Chauhan, Superintendent (AR) ORDER Per: C J Mathew Impugned order-in-appeal no. SB (49-50) 49-50/MV/2010 dated 20th May 2010 of Commissioner of Central Excise (Appeals), Mumbai Zone - I disposed off appeal of Shri Ramesh V Shah, and of Revenue, against the order of the original authority confirming differential duty of Rs. 1,02,903.33 along with interest thereon and imposing of penal....

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....ise Tariff Act, 1985 and, in the absence of protest by the assessee, was held to be beyond the scope of contest in appellate proceedings. However, taking note of the observations of the competent reviewing authority that the demand of duty had exceeded that proposed in the show cause notice and the grounds on which Revenue was in appeal, the duty liability was reduced to Rs. 97,749, with correspon....

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....fferential duty, will have to be taken as a given. 5. The demand pertains to the period prior to September 1996 and, from circular no. 655/46/2002-CX dated 26th June 2002 of Central Board of Excise & Customs, it would appear that interest under section 11AB of Central Excise Act, 1944 is not payable on clearances effected by the assessee. The interest liability is therefore non-existent. 6. As....