2006 (8) TMI 201

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....dated 19-10-2005 passed in Appeal No. 30/2004 on the following facts : The respondent is a holder of custom licence issued under Section 65 of the Customs Act, 1962. The respondent is a manufacturer of Lapping mandrels, valve Guiders, Pins, etc. It imports duty free capital goods, spares and raw materials by availing exemption in terms of the notification dated 9-2-1981. The respondent was perm....

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.... assessing authority once again passed an order ordering payment of duties and no penalty was imposed. Thereafter, an appeal was filed before the Commissioner of Customs (Appeals). The appellate authority upheld the Order-in-Original. Thereafter the matter was taken up before the Tribunal. Before the Tribunal, what was questioned was only with regard to claim of interest by the Department. The res....