VIMAL MOULDERS (INDIA) LTD. Vs. C.C.E.

JUDGEMENT

(1.) THE facts giving rise to these two appeals are, in brief, as under.

(2.) HEARD both the sides.

(3.) SHRI M.S. Negi, the learned DR, defended the impugned order by reiterating the findings of the Commissioner (Appeals) in it, and pleaded that when the CCE (Appeals) in his order dated 12/05/03 has upheld the Joint Commissioners order dated 31/08/01 in toto and the appeal filed by the appellant before the Tribunal except for setting aside the penalty, was rejected, the levy of interest cannot be agitated once again and that in view of this, there is no infirmity in the impugned order.