2005 (2) TMI 411

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....t facts for deciding this appeal are as follows : 2. The appellants imported capital goods under EPCG Scheme on concessional rate of duty vide Notification No. 160/92-Cus., dated 20-4-1992. Due to non-fulfilment of export obligation, the appellant had to comply with the terms of the bond executed with the DGFT. They also paid an amount of Rs. 2,01,89,214/- to Chennai Customs House towards inter....

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....nsidering the party's appeal on interest on the ground that the Deputy Commissioner has neither discussed nor passed any order in this regard. According to her, a 'decision not taken' or 'order not passed' cannot be treated as order or decision in terms of Section 128 of the Customs Act, 1962. The appellants strongly challenged the findings of the Commissioner of Customs (A). [16]2. Shri K.S. R....

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.... attention was drawn to a decision of the Hon'ble Supreme Court of India in the case of Commissioner of Income Tax v. Narendra Doshi - 254 ITR 606 (S.C.). The facts of the above case are relevant for this appeal also. In the above mentioned case, the Commissioner of Income Tax (Appeals) allowed interest on interest when the law provides grant of simple interest only. The Revenue went in appeal to ....