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2018 (1) TMI 642 - MADRAS HIGH COURTDemand of interest u/r 96ZO(3) of the CER, 1944 - quantification of interest - Held that: - a stand has been taken that several notices were issued to the petitioner for payment of interest, but they have not complied with the said demand. Since the Court was not satisfied with the contentions raised by the petitioner, it directed the respondent to produce the original files by order dated 31. 07. 2017. However, files are not forthcoming from the Department and the Department has not given any instruction to the learned Senior Panel Counsel in this regard. There will be a direction to the first respondent to issue a fresh demand giving breakup details as to how the interest had been computed and thereafter, proceed to recover the interest in accordance with law - petition disposed off.
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