COMMISSIONER OF CUSTOMS Vs. KAMDAR ASSOCIATES

JUDGEMENT

(1.) DEPARTMENT has filed this group of appeals challenging the judgment of the Customs, Excise and Service Tax Appellate Tribunal ('CESTAT' for short). Since facts are similar on all material aspects, we may notice them as arising in Appeal No. 278/2011. This appeal is directed against the judgment of the Tribunal dated 29 -5 -2009 raising following questions for our consideration:

(2.) THE respondents carried the issue in appeal before the Commissioner of Customs (Appeals), Jamnagar. The Commissioner, by order dated 27 -7 -2005, dismissed the appeal.

(3.) THE department approached the Tribunal by filing application for rectification primarily contending that Section 47 permitted the Department to collect interest on the differential duty. This application was also dismissed by the Tribunal by an order dated 3 -8 -2010. The Tribunal was of the opinion that Section 47(2) of the Customs Act would not have any application in the present case. It is against this order of the Tribunal, the department has approached this Court. All these Tax Appeals involve substantially similar facts. They are therefore, heard together and are being disposed of by this Common judgment.