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2009 (7) TMI 720

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..... nst order confirming duty demand dismissed by Supreme Court. Single judge order dismissing arguments against confirmation of duty demand and consequent interest sustainable. Assessment order having attained finality, order on interest legal and valid. - 1015-1016/2009 (T-TAR), - - - Dated:- 1-7-2009 - V. Gopala Gowda and Ravi Malimath, JJ. REPRESENTED BY: Shri Chander Kumar Associate .....

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..... s not in dispute that order passed under Section 11-A of the Act in quantifying excise duty has attained finality The appellants failed in their attempt even upto the Apex Court in challenging the order, which dismissed their Civil Appeal Nos. 3758-3767/2000 on 17-3-2005 [2008 (227) E.L.T. A30 (S.C.)]. Therefore, the learned single Judge has rightly held that it is not open to the appellants herei .....

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..... has become final when that order has attained the finality, the order passed under Section 11AA of the Act is legal and valid and therefore, the prayer of the appellants in the 'petition is misconceived as they are not entitled in law. For this reason also the appeals are liable to be dismissed with costs. 6. The decision in the case of Swan Mills Limited v. Union of India re- - ported in 1989 .....

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