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TMI Blog2011 (5) TMI 763X X X X Extracts X X X X X X X X Extracts X X X X ..... d finality. Therefore, the amount adjusted on account of interest on delayed payment was refunded to the respondent which is a correct view taken by the adjudicating authority, order is upheld and the appeal filed by the Revenue is rejected - E/220/10 - Mum - - - Dated:- 31-5-2011 - Shri Ashok Jindal, J. Appearance Shri V.K. Singh, SDR for Appellants Shri Sushant Murthy, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue preferred an appeal before this Tribunal and this Tribunal vide order No. A/551/10/SMB/C-IV dated 22.09.2010 rejected the department's appeal stating that this appeal is filed against the rebate claim and this Tribunal has no power to deal with such cases as per the provisions of Section 35B of Central Excise Act, 1944, therefore the appeal is not maintainable before this Tribunal with a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ebate claim was sanctioned by the adjudicating authority which is not in dispute. The only dispute is that the interest on delayed payment of service tax was adjusted by the adjudicating authority, for which no show-cause notice has been served on the respondent. In the earlier round of litigation the Commissioner (Appeals) has held that as no show-cause notice has been issued for recovery of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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