9911796707
TMI Blog2011 (12) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... rance of the goods on account of supplementary invoices - Held that:- Following decision in the case of CCE, Pune v. SKF India Ltd. referred (2009 (7) TMI 6 - SUPREME COURT). It is also seen that the interest amount was deposited by the appellant only after issuance of two notices to them. It is also seen that the appellants have never claimed refund of the said amount on the ground that no show c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... basis. Subsequently, on account of escalation clause in the agreement, the value of the goods was enhanced. Accordingly on finalization of assessment, the additional duty was paid by the appellant. 2. There is no dispute to the above fact. The appellants were issued notice by their jurisdictional of Central Excise authorities to pay interest on the duty, which stands paid by the appellants b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst them was unsustainable. Accordingly, he prays for setting aside the impugned order. 4. Countering the arguments, learned SDR appearing for the Revenue submits that the notice was issued (though not show cause notice) issued to them for deposit of interest amount, which was duly complied with. It is only as legal requirement that the deposits made by the appellant were subsequently confi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia Ltd. referred (supra). It is also seen that the interest amount was deposited by the appellant only after issuance of two notices to them. It is also seen that the appellants have never claimed refund of the said amount on the ground that no show cause notice stands issued to them, the order of the adjudicating authority is only confirmation of above deposit amount of interest. Further, as ri ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
