CCE Vs. SAVITA POLYMERS LIMITED

JUDGEMENT

(1.) HEARD both sides.

(2.) AT this stage of admission of this appeal, merits of the case have also been considered. This appeal involves an amount of Rs. 24,189/ -levied towards interest. Normally the discretion is not being exercised in admitting the appeal filed by either side, when the amount is involved below Rs. 50,000/ -. In this appeal fled by the Revenue a short intrinsic question of law is involved as such after admitting the appeal, the point involved in it is considered.

(3.) THE Revenue is in appeal aggrieved by the impugned order passed by the Commissioner(Appeals), Mumbai who has set aside the order in original levying interest amount of Rs 24,189/ - and penalty of Rs. 8,000/ - allowed the appeal filed by the assessee.