2017 (8) TMI 887

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ainst the appellant. In that circumstances, the demand of interest against the appellant is immature - the question of adjustment does not arise - appeal allowed - decided in favor of appellant. - E/2544-2545/2008 - Final Order Nos. A/60063-60064/2017-SM(BR) - Dated:- 6-1-2017 - Shri Ashok Jindal, Member (J) Shri Surjeet Bhadu, Advocate, for the Appellant. Shri R.K. Sharma, AR, for th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rder passed by the ld. Commissioner (Appeals) No. 20/CE/CSD/07, dated 10-1-2007. The said refund claim was sanctioned but the same has been adjusted against the outstanding payment of ₹ 1,06,75,322/- on account of interest pending against the appellant. Aggrieved from the said order, the appellant is before me. 3. The ld. Counsel for the appellant is submitted that as the issue whether on .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uestion can be adjusted against the demand which is in dispute before Hon ble Apex Court in the case of Steel Authority of India Ltd. v. CCE, Raipur (supra). Further I find that there is no adjudication order passed to demand interest against the appellant and under which provisions the demand of interest was confirmed against the appellant. In that circumstances, the demand of interest against th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X