2009 (8) TMI 1170

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..... is filed by the applicant against the impugned order wherein the demand of interest against the duty paid is confirmed against the applicant. 2. In this case, the applicant cleared the goods to their sister concern on stock transfer basis and as per Rule 8 of Central Excise Valuation Rules, 2000. The applicant charged duty provisionally and after determination of the cost of production as per C .....

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..... , He placed reliance on CCE, Pune v. SKF India Ltd., 2009-TIOL-82-SC-CX wherein it was held that interest is leviable on delayed or deferred payment of duty for whatever reasons. 6. Considering the submissions made by both the parties and facts and circumstances of the case, I find that the applicant is having a strong prima facie case, I grant waiver of pre-deposit of the interest demand and s .....

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