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TMI Blog2020 (6) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant is liable to interest or not, thereafter, how much the interest is payable, if any - Appeal allowed by way of remand. - Excise Appeal No. 53633 of 2018-SM With Excise Appeal No. 53634 of 2018-SM AND Excise Appeal No. 53639 of 2018-SM - Final Order Nos. 50452 – 50454/2020 - Dated:- 20-2-2020 - Mr. Ashok Jindal, Member (Judicial) For the Appellant : Ms. Sukriti Das, Advocate For the Respondent : Shri P. Juneja, Authorised Representative ORDER ASHOK JINDAL: The appellants are in appeal against the impugned order challenging certain observations made by the Commissioner (Appeals) in paragraph 6.1 of the impugned order. 2. Facts of the case are that the appellant filed certain rebate claim and whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the appellant filed five rebate claims on 12.12.2015, the rebate claims were sanctioned to the appellant and further a claim was also filed on 04.02.2016. Against this rebate claim, the Adjudicating authority sought adjustment of interest payable by the appellant during the impugned period and the same was adjusted. The appellant challenged the said order before the Commissioner (Appeals) who held that the calculation of interest done by the adjudicating authority is not proper and in violation of principles of natural justice. Therefore, it is required to be recalculated. Further, the Commissioner (Appeals) observed that the adjustment of quantum of interest to be paid by the appellant need to be re-determined. The appellant is aggrieved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating authority to pass speaking order after correct calculation of interest and following the principle of natural justice. In view of above, I find that the adjustment of rebate claims sanctioned in cash against the alleged interest liability of the appellant is not correct. Hence, the impugned order to the extent of adjustment of sanction rebate of ₹ 21,08,927/- in cash against the recoverable amount of arrears is set aside and the same is returned to the adjudicating authority for re quantification of interest, as discussed above. 6. On going through the observations made by the Commissioner (Appeals), I am of the opinion that when Commissioner (Appeals) hold that while calculating the interest, could have been remanded the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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