2008 (10) TMI 162

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....arayana Goyal, Consultant, for the Respondent. [Order (Oral)].- These appeals have been filed against the following Orders-in-Appeal passed by the Commissioner of Customs and Central Excise (A), Visakhapatnam. (i) Order-in-Appeal No. 12/2008 (V-II) Cus. dated 18-2-2008 and (ii) Order-in-Appeal No. 26/2008 (V-II) Cus. dated 29-4-2008 As the issue involved in both these appeals is one an....

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....r payment of interest when the duty is paid after the expiry of 7 days from the date of return of the bills of entry. The Original Authority confirmed the interest. The appellants approached the Commissioner (A) who after examining the legal provisions under Section 47 and Section 61 of the Customs Act held that the provisions of Section 47 would not be applicable to the present cases in view of t....

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....ri.-ND) wherein it was held that even in cases of goods falling under Section 61(1)(b), interest would be payable from the expiry of 7 days from the date of Bills of Entry were returned. 5. The learned consultant invited my attention to the decision of this Bench in the case of Ispat industries Ltd. v. CCE, Nagpur - 2003 (158) E.L.T. 202 (Tri.-Mumbai) wherein this decision has been distinguishe....