2015 (6) TMI 263

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..... demand which was ultimately reduced by Tribunal having been discharged by appellant there shall be no interest liability. - Proposition of law stated by learned counsel, fortified by the decision of Hon'ble High Court of Chhattisgarh does not call for any different proposition. - Decision in the case of Raiur Bright Steel & Wire Weld Industries Ltd. Vs. Union of India - [2014 (9) TMI 240 - CHHATT .....

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..... nted for which that is done. 4. On merit, learned counsel says that the whole dispute is on leviability of interest on the ultimate demand arose upon decision of the Tribunal. He invites the attention to Explanation I to section 11BB of Central Excise Act, 1944 to submit that mandate is that the duty earlier payable in adjudication if reduced by the order of the Tribunal, the date of determinat .....

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