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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 ..... the appellant filed certain rebate claim and whether the interest is payable on the duty adjustment issue, therefore all the appeals are taken up for hearing and disposed of by this common order. 3. Brief facts of the case are that the appellant are engaged in the manufacture of yarn and waste of man-made fibre. The appellant and its sister unit were availing benefit of sales tax incentive scheme. The appellant was claiming deduction of the entire amount of sales tax payable @ 2% under Section 4(4)(d)(ii) of Central Excise Act, 1944 w.e.f. 01.07.2000. Section 4 of the Excise Act was amended and appellant deposited Rs. 7,36,000/- on sales tax availed w.e.f. 01.07.2000 and the appellant further deposited Rs. 65,349/- while debiting the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ermined. The appellant is aggrieved that the observation made by the Commissioner (Appeals) as they have challenged whether they are liable to pay interest or not before the adjudicating authority. Therefore, these appeals are filed by the appellants. 4. Heard the parties considered the submissions. 5. The appellant is aggrieved with part of the impugned order and findings thereof which are reproduced herein below:- "I find that the appellant has paid outstanding dues i.e. central excise duty but not paid interest thereon. I find that the appellant has contested the manner of calculation of interest liability by the range Superintendent and not accepted the same. I find that the rebate sanctioning authority has adjusted their interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e been remanded the matter back to the adjudicating authority with open remand as appellant has challenged the issue of liability of interest itself before the adjudicating authority. In view of this, as held by the Commissioner (Appeals) the calculation of interest is in violation of the principles of natural justice. Accordingly, the matter is remanded back to the adjudicating authority to find out whether the appellant is liable to interest or not, thereafter, how much the interest is payable, if any.
The adjudicating authority is also directed to provide details of interest payable by the appellant while quantifying the interest.
7. The appeals are disposed of in the above terms.
(Dictated and pronounced in open Court). X X X X Extracts X X X X X X X X Extracts X X X X
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