2007 (10) TMI 75

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..... d:- 23-10-2007 - [Order per] - The issue in dispute in the present appeal is the liability of the appellants herein who were engaged in the processing of man-made fabrics to pay interest for delay in payment of additional duty of excise under Additional Duties of Excise (Goods of Special Importance) Act, 1957. 2. I have heard both sides and find force in the submission of the appellant that .....

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..... d. v. Union of India - 1991 (51) E.L.T. 255 (All.) holding that Excise authorities under the Act including Appellate Tribunal are not empowered to award interest in the absence of Provisions in the Act or Rules for grant of interest, cited by the ld. Advocate for the appellants, is squarely applicable to the facts of this case. The decision in the case of Ujagar Textile Industries (P) .....

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