2017 (8) TMI 1035

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..... ed with an object of bringing an end to the litigation. Without limitation prescribed by the statute, the litigation shall be unending. Therefore, that should be interpreted in a sense to bring an end to the litigation - judgment rendered by three Judge Bench of the Hon’ble Apex Court in the case of CCE Versus TVS Whirlpool Ltd. [1999 (10) TMI 701 - SUPREME COURT OF INDIA], where it was held that .....

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..... issing the appeal against decision of the Tribunal reported in 1996 (86) E.L.T. 144 (Tribunal). 2. On the other hand, Revenue s contention is that where there is a liability of duty demand, interest is a consequence and that flows automatically. Therefore there is no need for issuance of show cause notice for claiming interest. So also, even if appellant pays duty voluntarily, he shall not be e .....

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..... no case to enforce realization of interest following the Apex Court judgment cited supra. 5. At this stage, it came to light of the Bar that there is decision contrary to the above proposition from the Apex Court rendered by two Judges Bench in the case of Commissioner of Trade Tax, Lucknow v. Kanhai Ram Thekedar - 2005 (185) E.L.T. 3 (S.C.). The rule of precedence has an established principle .....

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