2005 (6) TMI 169

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.... the imposition of penalty under Order-in-Appeal No. 462/02 in respect of Motherson Sumi Electric Wires Ltd., dated 24-7-2002 and in respect of Order-in-Appeal No. 6/03, dated, 26-2-2003 in the case of Araco Automotive Ltd. In both the matters, the issue is common and hence they are taken up together for disposal as per law. 2. In the case of Motherson Sumi Electric Wires Ltd., the appellants h....

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.... of Araco Automotive Ltd., the price list had been filed along with classification list and the classification had been approved and paid duty later. The goods had been reclassified for the period June 99 to December 2000 and they paid the differential duty on the reclassified tariff rates. The revenue has proceeded to claim interest for the differential duty. The issue in both the appeals is as t....

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....l consideration, I agree with the learned Counsel in the matter. Rule 173G refers to payment of duty in cases of fortnightly basis approved by the Commissioner under Rule 47. The failure to deposit duty in terms of 173G(1) will entail payment of interest as laid down in 173G(1)(d). 173G(1)(d) reads as follows: "If the manufacturer fails to pay the amount of duty payable by the due date, he shal....