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TMI Blog2009 (2) TMI 932X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Central Excise Act, 1944, provides that where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded, the person who is liable to pay duty, shall be liable to pay interest. In the present case, duty was levied with retrospective effect consequent upon amendment by Finance Bill, 2005 as enacted on 13-5-2005. So, there is no short levy or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 1503.00 of Schedule to the Central Excise Tariff Act, 1985. The Hon'ble Supreme Court in the case of Shyam Oil Cake Ltd. v. Collector of Central Excise, Jaipur, reported in 2004 (174) E.L.T. 145 (S.C.) held that the process of refining oil does not amount to manufacture. In view of the decision of the Hon'ble Supreme Court, the respondents by letter dated 14-12-2004 informed the department tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se Act, 1944. The Commissioner (Appeals) held that the respondents are liable to pay interest from the date of enactment of Finance Act, 2005 till the date of actual payment is made. Hence, Revenue filed this appeal. 4. Learned D.R. submits that Clause 87 to Explanation to the amendment of Chapter 15 Finance Act, 2005 as enacted on 13-5-2005 provides that no act or omission on the part of an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of duty prior to 13-5-2005. 6. In view of the above discussion, we find that the Commissioner (Appeals) has rightly held that the respondent would not be liable to pay interest for the period 15-12-2004 to 31-1-2005 prior to amendment of Chapter Note as on 13-5-2005. Hence, we do not find any infirmity in the impugned order. Accordingly, appeal filed by the Revenue is rejected. (Di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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