2022 (1) TMI 757

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....t Shri R P Parekh, Superintendent (AR) for the Respondent ORDER RAMESH NAIR : The issue involved is whether the appellant is liable to pay interest on differential duty paid by them in respect of goods cleared from depot. 2. None appeared on behalf of the appellant. 3. Shri R P Parekh, learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the i....

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....,181/- and Rs. 2,06,033/- towards interest. Accordingly, the duty of Rs. 15,01,214/- paid by them may be considered as interest and duty and there is no further interest liability. We find that as regard cum duty price, the learned Commissioner, in order-in-original, given the following finding:- "6.5. As discussed above, the benefit of cum duty price cannot be extended to the Assessee un....