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TMI Blog2008 (7) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... M(BR) - 1101/2008-SM(BR)/(PB), - Dated:- 21-7-2008 - Shri Rakesh Kumar, Member (T) Shri Sumit Jain, DR, for the Appellant. None, for the Respondent. [Order]. - This is Revenue's appeal against Commissioner (Appeals)'s order. Since inspite of notice having been issued, nobody representing the Respondents turned up and earlier also when the case had come up for hearing on 5-6-08, nobody representing the Respondents had turned up, the case is being taken up for hearing without waiting any further for the Respondents. 2. Earlier this matter had come up before Division Bench, but since in this case, neither any issue relating to rate of duty or valuation is involved nor any issue relating to quantum of duty, fine, penalty or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue invoked the provisions of sub-section 2 of Section 47 and asked the respondent to pay, before noting of the bills of entry, interest at the applicable rate on the duty chargeable on the goods, which the Respondents paid. The amount collected as interest was Rs. 18,74,371/-. The goods were, thereafter, cleared on payment of duty in addition to the interest under Section 47(2) already paid by them. After clearance of the goods, the Respondent challenged the Dy. Commissioner's order dt. 5-2-05 by which Dy. Commissioner had held that noting of bills of entry after deposit of an amount equal to the interest on duty under Section 47(2) of the Act is in order and not without the authority of law. The Commissioner of Customs (Appeals), however, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod three months from the filing of the refund claim and for this reason, there is no question of payment of any interest on the refund amount from the date of deposit of the amount with the Revenue. He also cited Tribunal's judgment in the case of Sun Pharmaceuticals Inds. Ltd. v. CCE, Chennai reported in 2005 (185) E.L.T. 253 wherein it was held that the Tribunal has no power to permit interest on delayed payment of interest and that to read liability to pay interest on provisions of law contained in Section 11BB of Central Excise Act, 1944 would virtually amount to legislate upon the Act and that the Tribunal has to function with the powers conferred under Act. 5. In this case before permitting the noting of the bills of entries, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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