2022 (3) TMI 1104

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....Nanaiah, Asst. Commissioner(AR) for the Respondent ORDER By this appeal, the appellant has challenged the order of Commissioner of Central Excise (Appeals-II), Bangalore No.222/2020-21 dt. 30/03/2021 and the only challenge is against the demand of interest under Section 75 and penalty under Section 78 of the Finance Act, 1994. 2. Heard Shri Srihari, V.K., learned consultant for the appell....

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....d Order-in-Appeal has allowed the Revenue's appeal thereby setting aside the dropping of interest and penalty. Against this order, the appellant has preferred the present appeal. 4. I have considered the rival contentions and gone through the documents placed on record. 5. The show-cause notice dt. 15/10/2018 itself had taken note of the tax paid along with interest as applicable and from th....