9911796707
TMI Blog2008 (3) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... l not apply in this case and question of paying the interest does not arise as the differential duty has been paid immediately after the receipt of the amended purchase order. - E/1171 & 1619/2007 - A/444-446/2008-WZB/MUM/C-II/SMB - Dated:- 17-3-2008 - Shri M.V. Ravindran, Member (J) Shri Hitesh Shah, SDR, for the Appellant. Ms. Padmawati Patil, Advocate, for the Respondent. [Order] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or erroneously refunded, the person who is liable to pay the duty as determined under sub-section (2) or has paid the duty under sub-section (2B) of Section 11A, shall, in addition to the duty, be liable to pay interest at such rate not below 10% and not exceeding 36% per annum, as is for time being fixed by the Central Government, by notification in the Official Gazette, from the first date of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, 2002, in which case the department could have claimed the interest from the date of supplementary invoices. He relies on the decision of the Tribunal in the case of Insulators Electrical Co. v. CCE, Bhopal as reported at 2006 (202) E.L.T. 734 (Tri-Del). 4. The learned Counsel appearing on behalf of the respondent submits that the provision of Rule 7(4) would not get attracted in this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner (Appeals) in this case has come to the following conclusion :- "In the present case also, the differential duty has been paid immediately after the receipt of the amended purchase order. The ratio of the above judgment is squarely applicable to the present case. Thus the Notices for recovery of interest issued by the jurisdictional Assistant Commissioner are not tenable." It can be not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n issuing of supplementary invoices to discharge of duty liability thereon. The case is covered by the judgment of Hon'ble High Court of Bombay in the case of Rucha Engineering Pvt. Ltd. (supra). 7. Accordingly, respectfully following the order of the Hon'ble High Court of Bombay, the appeals filed by the Revenue are rejected and the Cross-objection is also disposed off. (Dictated and pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
