TMI Blog2016 (5) TMI 1216X X X X Extracts X X X X X X X X Extracts X X X X ..... rther willing to pay the amount of interest if he is granted liberty of making payment in twenty four installments. The application is pending consideration with the authority concerned. Therefore, we direct the authority to appropriately consider and decide the application made by the petitioner for payment of interest in twenty four installments. It would be expected from the authority concerne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The learned counsel for the petitioner admits that the Excise Registration Certificate was granted to the erstwhile owner but due to his default in payment of excise duty, the application moved by the present petitioner has not been accepted as the factory has been taken by the present petitioner from the old owner. He further submits that during pendency of the writ petition, original amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Registration Certificate, existing with the erstwhile owner. Counsel appearing for the Revenue submits that due to default of payment of excise duty, the Excise Registration Certificate of the erstwhile owner was revoked and the property was attached. It is true that original due amount of excise duty has been paid by the erstwhile owner but the interest is yet to be paid. The application made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. The petitioner is further willing to pay the amount of interest if he is granted liberty of making payment in twenty four installments. The application is pending consideration with the authority concerned. In view of the above, we direct the authority to appropriately consider and decide the application made by the petitioner for payment of interest in twenty four installments. It would be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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