AMBE WIRE PVT. LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Dr. A. Saraf, learned Senior Counsel assisted by Mr. P. Baruah, learned counsel for the petitioner. Also heard Mr. S.C. Keyal, learned Standing Counsel for the GST.

(2.) The petitioner in the Writ Petition No. being W.P (C) No. 4068/2021, has challenged the order dtd. 22/9/2017 passed by the Assistant Commissioner of GST and CX Division-I (Annexure - VII) levying interest and penalty on the late payment of duty, which was exempted in view of the Notification No. 20/2007CE dtd. 25/4/2007 (Annexure II), and the order dtd. 29/9/2020 passed by the Assistant Commissioner of GST and Central Excise rejecting the representation dtd. 12/9/2017 submitted by the Petitioner and upholding the levy of interest and penalty on the delay in payment of duty.

(3.) In the Writ Petition No. being W.P (C) No. 3965/2021, the petitioner has challenged the order dtd. 21/9/2017 passed by the Assistant Commissioner of GST and CX, Division-I (Annexure-VII) levying interest and penalty on the late payment of duty, which was exempted in view of the Notification No. 20/2007CE dtd. 25/4/2007 (Annexure-II), and the order dtd. 29/9/2020 passed by the Assistant Commissioner of GST and Central Excise rejecting the representation dtd. 12/9/2017 submitted by the Petitioner and upholding the levy of interest and penalty on the delay in payment of duty.