2012 (11) TMI 730

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..... and inasmuch as the proceedings have been kept alive by the Revenue by filing the appeals before the Tribunal - impugned order of Commissioner (Appeals) is required to be set aside - appeal filed by Revenue is allowed. - Excise Appeal No. 187 of 2007 SM - - - Dated:- 4-10-2012 - Ms. Archana Wadhwa, J. Appearance: Shri Bharat Bhushan, AR for the Appellants Per Archana Wadhwa: .....

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..... , the Commissioner (Appeals) vide his order dated 20.7.2005 allowed the interest amount on the said deposit of interest. The said order of Commissioner (Appeals) allowing interest on interest was put to challenge by the Revenue before the Tribunal. 3. In the meanwhile, the original adjudicating authority sanctioned interest at the rate of 6% totally amounting to Rs.52,631/-, in terms of order .....

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..... nterest was allowed by Commissioner (appeals) stand allowed by the Tribunal vide its Final Order No. 1101/08 SM(Br) dated 21.7.08, the Tribunal has set aside the order of Commissioner (Appeals) allowing interest on interest by arriving at a finding that there is no provision for allowing interest on interest. 5. Inasmuch as the earlier order of Commissioner (Appeals), in terms of which interes .....

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