1996 (9) TMI 226

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..... ited above, the Commissioner, Central Excise has prayed for reference to the Hon ble High Court stating Whether interest on delayed payment collected by the department which was admittedly not collected under the Central Excise Act `as duty , the CEGAT has jurisdiction to decide such cases and that a statement of the case be drawn up and the question of law referred to the High Court. 2. The f .....

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..... r of the Asstt. Collector recovering the interest was challenged before the Collector (Appeals) who observed that the respondents conduct was deliberate to avoid payment of duty. The Tribunal after considering the evidence and the submissions made before it held that the order of the lower authorities levying and collecting interest amount and recovering it in the manner done by them in this case .....

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..... t provided such question arises out of an order passed by the Tribunal. She submits that the Apex Court in the case of Commissioner of Income Tax v. Scindia Steam Navigation Co. Ltd. reported in 1961 (42) ITR 589 (SC) = AIR 1961 SC 1663 while examining the question as to when a particular question could be said to arise out of an order of the Tribunal observed :- (1) When a question is raised be .....

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