ORDER
M.V. Ravindran, Member (J)
1. The issue involved in this case is regarding waiver of pre-deposit of the amount of interest that has been charged from the applicant and confirmed by the Commissioner (Appeals) in the Order-in-Appeal dated 23-3-2006.
2. Considered the submissions made at length by both the sides and perused the record. I find that the lower authorities have charged the interest from the appellant on the supplementary invoices, which has been generated by him due to difference in rate. Be that as it may be, provision of Section 35-F empowers me to only grant waiver of pre-deposit of the duty and penalty. The said provision does not empower Tribunal to grant waiver the interest involved. There is no demand of duty nor any penalty is involved in this case. In view of these facts and circumstances mentioned above, the appellant is directed to deposit the entire amount of interest within six weeks from today and report compliance on 22nd November, 2006. Subject to such compliance being reported, the appeal may be listed for hearing in its due course.
(Order dictated and pronounced in the open Court on 27-9-2006)