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TMI Blog2021 (3) TMI 1186X X X X Extracts X X X X X X X X Extracts X X X X ..... ovided under the Central Excise Act for settlement of disputes and the Settlement Commission after considering the plea of the appellant, responded Revenue and after going through the case records, vide its Final Order dated 14.11.2006 settled the duty liability at Rs. 17,25,518/-. It also granted immunity from interest in excess of simple interest at 10% p.a. to be calculated by the Revenue for the period when the duty liability arose till the date of actual payment, to be communicated to the appellant within 15 days from the date of receipt of its order; a further immunity was also granted from penalty and prescription under Central Excise Act, 1944. The Settlement Commission also held that the appellant was entitled for refund of the amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d claim as time barred under Section 11 B of the Central Excise Act. A perusal of the show cause notice indicates that the Revenue had no disputes as to the payment of Rs. 20,41,632/- during investigation on various dates ie., from October 2005 to December 2005, it also takes note of the order of the Settlement Commission settling the duty at Rs. 17,25,518/-, there is also a mention of interest worked out under Section 11 AA of the Act at 10% as ordered by the Settlement Commission from 01.09.2004 at Rs. 2,04,226/-, it also notices that after adjusting the above interest against the refund due to the appellant (of Rs. 3,16,114/-), the appellant's entitlement to a refund of Rs. 1,11,888/-. The above points are part of paragraph-3 of the show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red for the revenue, I have heard the rival contentions and gone through the pleadings and documents placed on record. 5. The Settlement Commission settled the duty liability vide its Final order dated 14.11.2006 thereby granting 15 day's time to work out interest liability, if any, and to communicate the same to the appellant herein, which apparently has not at all been complied with. A writ petition was filed by the Revenue and the Hon'ble High Court of Judicature at Madras was pleased to grant ad- interim order which was thereafter made absolute, which order continued for nearly 11 years. Which means, the Revenue having obtained a stay of the refund order of the Settlement Commission, was in the driver's seat. These facts apparently hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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