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2016 (5) TMI 1216 - HC - Central ExciseSeeking direction for grant of Excise Registration Certificate from date of application - Default in payment of excise duty and interest by erstwhile owner - Attachment of property - Held that:- petitioner has already withdrawn his application and is further willing to pay the amount of interest if he is granted liberty of making payment in twenty four installments. The application is pending consideration with the authority concerned. Therefore, we direct the authority to appropriately consider and decide the application made by the petitioner for payment of interest in twenty four installments. It would be expected from the authority concerned that if nothing adverse exist, the prayer made may be accepted. In that case and on payment of interest, the authority would further consider for Excise Registration Certificate from the date of application. It is however made clear that if the prayer for payment of interest in installments is accepted, the authority would obviously be at liberty to calculate the interest of the intervening period over the amount of interest and thereupon to make installments. - Petition disposed of
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