A. K. SIKRI, ROHINTON FALI NARIMAN
M. J. Exporters Pvt. Ltd. – Appellant
Versus
Union Of India – Respondent
ORDER :
1. By means of this appeal preferred by the appellant (writ petitioner in the High Court), the appellant has challenged the validity of orders dated 28.03.2006 passed by the High Court of Bombay in Writ petition No. 338 of 2006 preferred by the appellant. The appellant had challenged the demand of interest which was raised by the respondent-Department on the amount of duty paid belatedly. The High Court has rejected the prayer of the appellant by the impugned judgment giving only a partial relief which is limited to recalculating of the interest in the manner that would be taken note of hereinafter at the appropriate stage.
2. Before that, we would like to state factual matrix which has led to the controversy involved in the instant appeal. There was a dispute about the payment of excise duty by the appellant. Show Cause Notice dated 06.04.1993 was issued to the appellant invoking the proviso to Section 28 (1) of the Customs Act, 1962 (hereinafter referred to as 'Act'). This was adjudicated upon by passing Order-in-Original dated 28.01.1994 under Section 28(2) of the Act confirming the demand. The appellant filed appeal there against which was allowed by the Customs, Excise a
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