COMMISSIONER OF CUSTOMS (PREVENTIVE) Vs. GOYAL TRADERS

JUDGEMENT

(1.) REVENUE has filed this appeal challenging the judgment of Customs, Excise and Service Tax Appellate Tribunal (for short 'CESTAT') dated 16 -3 -2010, raising following questions for our consideration:

(2.) THE learned SDR submits that the decision of the Tribunal in this case has been appealed against in Hon'ble High Court of Chennai. He fairly agrees that he is not aware as to whether any stay has been granted. Learned advocate on behalf of the respondent submits that in addition to the decision in case of M/s. Sterlite Industries (India) Ltd., the decision in case of M/s. Kamdar Associates & Others had also held that no interest is payable on duty which arose as a result of provisional assessment.

(3.) THOUGH the notice was served, no one appeared for the respondent.