2005 (5) TMI 112

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.... P.C.C. Poles. During the period relevant for the purpose of present appeal, their assessment was provisional. The same was finalised by proper officer vide his impugned order in Original dated 31-1-2003. Differential duty of Rs. 2,41,830/- was paid by them in two instalments dated 22-11-2002 and 4-2-2003 i.e. within a period of one month from the date of passing of the order by Assistant Commissi....

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.... amount of duty was determined against the appellant on 31-1-2003 and entire differential duty stands paid by 24-2-2003. In these circumstances, there is no question of confirmation of interest against the appellants or imposition of penalty upon them. Accordingly, the appeal is allowed with consequential relief to the appellant. 3. It may be made clear that the impugned order passed by Commiss....