1997 (1) TMI 246

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..... espondent. [Order].- The appellant filed this appeal against the Order-in-Appeal No. 61-CE/APPL/IND/96, dated 18-1-1996 whereby the refund claim of the appellant was rejected. 2. Brief facts of the case are that the appellants are engaged in manufacture of auto mobile gears. The respondents issued a show cause notice to appellant asking them to pay the Excise duty amounting to Rs. 4,63,30 .....

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..... on No. 185/86 and there was liability of differential duty on the appellant. He relied upon the decision of Hon'ble High Court in case of Tan India v. Principal Collector reported in 1996 (82) E.L.T. 448 (Mad.) = 1995 (58) ECR 7 and submitted that there is no provision for interest on the differential amount of duty. He prays that the appeal be allowed. 4. Shri Jangir Singh, ld. JDR appearin .....

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..... t when assessee was granted permission to deposit the duty in instalments and while granting such permission no condition of interest was imposed, thereafter department cannot ask the assessee to pay interest on the instalments. Hence the facts of that case are not parallel to the present case. The appellant has caused delay in payment of duty hence the interest was rightly demanded from the appel .....

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