2009 (9) TMI 769

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..... spute in the present appeals is whether interest is required to paid on excise duty discharged by issuing supplementary invoices on account of price revision. 2. On hearing both sides, I note that the issue stands covered against the assessees by the recent decision of the apex court in Commissioner v. SKF India Ltd. [2009 (239) E.L.T. 385 (S.C.) = 2009-TIOL-82-S.C.-C.X.] holding that interest o .....

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..... T v. A. Gajapathy Naidu - 1964 (53) ITR 114 (SC) in this regard. He further submits that the issue of Revenue neutrality was not considered by the Apex Court and, therefore, prays for this reason also, the Apex Court judgment in SKF India Ltd. (supra) may not be held to be applicable. However, since the issue stands squarely sattled by the Apex Court decision and it is not open to the Tribunal to .....

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