2011 (4) TMI 596

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..... ordered to be refunded - Insofar as the understanding of the assessee regarding the liability to pay interest is concerned, it is contrary to law. - Within three moths from the date of adjudication, he is liable to pay duty but that duty ought to have been paid on the due date and since it is not paid on the due date, from that day when it was legally liable to be paid, till the date of actual pay .....

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..... f the final order No. 74/2005 dated 10-1-2005 and paid only the balance amount. Aggrieved by such appropriation, the assessee filed and appeal before the learned Commissioner (Appeals) who dismissed the appeal upholding the order of the adjudicating authority. The said order was challenged before the Tribunal. It was contended before the Tribunal that unless the adjudicating authority has determin .....

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..... venue is in appeal. 3. We have heard the learned counsel for the parties. 4. From the order of the Appellate Tribunal, it is clear that the revenue on 13-4-2005 issued a notice to the assessee requesting them to work out the interest on the duty amount of Rs. 1,32,521/- and remit the same to the Government account immediately. On receipt of the said letter, the assessee sent its reply on 18-4- .....

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..... g the said amount of interest out of the amount ordered to be refunded. In this connection, learned counsel for the assessee relied on a judgment of this Court in CEA 83/07 decided on 3-3-2011 [2011 (267) E.L.T. 495 (Kar.)] and contended in the absence of any adjudication of the interest payable, the authorities could not have deducted the said amount. 5. The said judgment has no application bec .....

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..... in this appeal is answered in favour of the revenue and against the assessee. Accordingly, the order of the Tribunal is unsustainable. Hence, we pass the following : ORDER (1) Appeal is allowed. (2) The impugned order passed by the Tribunal is set-aside. The order passed by the original authority as confirmed by the first appellants authority is restored. (3) Parties to bear th .....

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