COMMISSIONER OF CUSTOMS Vs. STELFAST PVT LTD

JUDGEMENT

(1.) REVENUE is before us aggrieved by the order of the Tribunal dated 19-10-2005 passed in appeal No. 30/2004 on the following facts :

(2.) HEARD Sri Aravind Kumar, learned Assistant Solicitor General and perused the material placed on record.

(3.) IT is seen from the order of the Tribunal that the Tribunal has chosen to accept the case of the assessee in the light of notification dated 1-11-1995 in terms of the impugned order. The notification dated 1-11-1995 refers to notification dated 9-2-1981. The notification makes it very clear that no interest can be levied on the Customs duty payable on the goods warehoused under chapter IX of the Act. Though the Tribunal has chosen to refer to other aspects of the matter, it is unnecessary for us to consider those issues in the light of applicability of the notification dated 1-11-1995. In our view, the Tribunal has not committed any legal error warranting our interference. No grounds. Appeal is being rejected without being admitted.