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2014 (1) TMI 1978
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....inst the order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai in Final Order No. 729 of 2009. 2. The respondent has been doing the business of aqua farm and due to that the respondent has used to import things from various places and the respondent is liable to pay Customs duty. Under the said circumstances, a show cause notice has been issued where....
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....ppellant. 4. On the side of the appellant, the following substantial questions of law have been raised for consideration :- "(i) Whether the Tribunal was correct in sustaining the appeal on a ground that not considered in the impugned order? (ii) Whether the violation of conditions could be merely accepted which is not available under any specific provision and when the ....
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....on in the present Civil Miscellaneous Appeal is as to whether the respondent is liable to pay interest in respect of differential duty claimed by the Department. 6. The learned counsel appearing for the appellant has contended that once the respondent has accepted the demand of differential duty claimed by the Department, the respondent is liable to pay interest. Under the said circumstances, t....
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.... pointed out that the only question which has now winched to the fore in the present Civil Miscellaneous Appeal is as to whether the respondent is liable to pay interest on the basis of differential duty claimed by the Department. 9. The entire claim of the Department is based upon Section 28A(b) of the Customs Act, 1962. 10. As rightly pointed out on the side of the respondent Section 28A(b....