TMI Blog2011 (12) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... red (2009 (7) TMI 6 - SUPREME COURT). It is also seen that the interest amount was deposited by the appellant only after issuance of two notices to them. It is also seen that the appellants have never claimed refund of the said amount on the ground that no show cause notice stands issued to them, the order of the adjudicating authority is only confirmation of above deposit amount of interest. Furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in the agreement, the value of the goods was enhanced. Accordingly on finalization of assessment, the additional duty was paid by the appellant. 2. There is no dispute to the above fact. The appellants were issued notice by their jurisdictional of Central Excise authorities to pay interest on the duty, which stands paid by the appellants by way of issuing supplementary invoices. The appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing aside the impugned order. 4. Countering the arguments, learned SDR appearing for the Revenue submits that the notice was issued (though not show cause notice) issued to them for deposit of interest amount, which was duly complied with. It is only as legal requirement that the deposits made by the appellant were subsequently confirmed by way of passing of order by the Deputy Commissioner. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was deposited by the appellant only after issuance of two notices to them. It is also seen that the appellants have never claimed refund of the said amount on the ground that no show cause notice stands issued to them, the order of the adjudicating authority is only confirmation of above deposit amount of interest. Further, as rightly argued by the learned SDR, no time-limit has been prescribed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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