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2010 (9) TMI 748 - HC - Central ExciseDemand - the liability of the petitioner was restricted only to a period of six months prior to the date of issuance of the show cause-cum-demand notice as contained in Annexure-1 - The petitioner unnecessarily was subjected to a 2nd round litigation of filing an appeal before the Commissioner (Appeals) and who naturally set aside the order passed by the Assistant Commissioner and directed for refund of the deposit in the light of the Supreme Court order - As the petitioner had made a deposit of Rs. 15 lacs in terms of the Supreme Court order, hence the respondent no. 3 being gracious enough adjusted the said amount and determined balance outstanding of Rs. 55,795/04 to be deposited by the petitioner under the order impugned - since the determination of the liability is already affirmed under the order of the Supreme Court and all that was required was the quantification of the same and for which the adjudicatory authority that is the respondent no. 3 took precious 15 years Petitioner at the same time would also be entitled to refund of the balance amount together with interest at the rate of 12 per cent per annum calculated with effect from 1-10-1986 in terms of the interim order passed by the Supreme Court on 20-3-1986 - Personal penalty of Rs. 10,000 on Assistant Commissioner imposed.
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