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2015 (6) TMI 263 - AT - Central ExciseLeviability of interest - Held that:- Adjudication order which gave rise to the demand of duty to the extent confirmed by Tribunal, becomes enforceable demand. Only if that demand is not paid, then there shall be levy of interest. But that is not the case in the present appeal. The demand which was ultimately reduced by Tribunal having been discharged by appellant there shall be no interest liability. - Proposition of law stated by learned counsel, fortified by the decision of Hon'ble High Court of Chhattisgarh does not call for any different proposition. - Decision in the case of Raiur Bright Steel & Wire Weld Industries Ltd. Vs. Union of India - [2014 (9) TMI 240 - CHHATTISGARH HIGH COURT] - Decided in favour of assessee.
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