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TMI Blog2013 (12) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... b Singh These are two appeals filed by M/s Federal Mogul Goetze (India) Ltd. (hereinafter referred to as appellants) against Order in Appeal No. 176/CE/APPL/CHD-II/2010 dated 21.04.2010 and 40/CE/APPL/CHD-II/2009 dated 09.10.2009. 2. Brief facts of the case are that the appellant are engaged in the manufacture of IC Engine parts falling under Chapter 84 of Central Excise Tariff. During the cours ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Rs. 10,65,220/- amounting to Rs. 4,64,800/- and demand of interest on 16,92,959/- amounting to Rs. 9,37,338/- was issued to the appellants. These Show Cause Notices were confirmed by the adjudicating authority against the appellants. Appellants preferred appeal before Commissioner Central Excise (Appeal) who confirmed the interest amount demanded in the Show Cause Notice. The present appeals are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation of 1 year, the entire demands are of time barred. 4. Ld. DR appearing for the Revenue relies on the decision of Supreme Court in case of M/s International Auto Limited in which it was held by Apex Court that interest is required to be paid in case of duty has been paid on supplementary invoices from the date of clearance of the goods. The Ld. DR also submits that in the appeal No. 283 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant. In pursuance of the remand order, the Assistant Commissioner held that there is no balance amounting to Rs. 7,52,857/- in the Cenvat Account and he demanded the interest amounting to Rs. 4,64,800/- from the appellants. I find that if there is no sufficient balance in the Cenvat Account, appellants are required to pay interest in accordance with the law and Assistant Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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