2003 (10) TMI 180

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....ith the consent of both sides, after waiving deposit. 2. The appellant was a texturiser of yarn. Consequent upon the applicability of the rates of duty made with effect from 1-3-2000 as a result of substitution of ad valorem duty of processed fabrics by specific rate of duty, manufacturers of textile including texturisers of yarn such as the appellant, who were required to pay back so much of c....

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....173Q and demanded interest under Section 11AC. The assessee appealed against this order before the Commissioner (Appeals). The Commissioner (Appeals) having dismissed that appeal, the appellant is before the Tribunal. 3. The contention of the representative of the appellant that it is in bad shape due to financial hardship is no answer as to liability to duty. The ability of any person to pay o....