2012 (3) TMI 359

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... - Following decsion of Emco Ltd. Versus Commissioner of Central Excise, Mumbai [2011 (6) TMI 567 - CESTAT, MUMBAI] - Stay granted. - E/1579/2011 - Stay Order No. 458/2012-EX(BR)(PB) - Dated:- 12-3-2012 - Ms. Archana Wadhwa and Shri Rakesh Kumar, JJ. Shri T.R. Rustogi, Advocate, for the Appellant. Shri B. Bhushan, DR, for the Respondent. ORDER The prayer in the stay petition is to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on of longer period. By treating latest decision of the Tribunal in the case of EMCO Ltd., he submits that by taking note of various decisions of the Tribunal as also of the Hon ble Supreme Court, the Bench has observed that limitation provided under Section 11A for the principal amount would be equally applicable to the demand of interest. He also draws our attention to the Tribunal s decision in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... = 2011 (264) E.L.T. 538 (Tri.-Del.)]. 4. The ratio of the above decision is to the effect that there is no requirement of issuance of show cause notice for confirmation of interest and the same, being appendix to the principal, is required to be automatically paid by the assessee. 5. Learned Jt. CDR specifically draws attention to the finding in the case of Abhinav Industries as reported in [ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X