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2000 (7) TMI 90 - SC - Central ExciseWhether the amount of interest Rs. 29,37,521.66p. which had accrued on the principal amount deposited should be paid to the respondent-company? Held that:- It is more than evident that the learned Single Judge by his order dated 22nd December, 1983 while allowing the writ petition of the respondent and setting aside the demand which was sought to be raised specifically directed that only the principal amount which had been deposited should be paid to the appellant hereinabove. Perhaps the learned Single Judge while quashing the demand could have ordered the entire amount which had been deposited by the respondent along with interest thereof to be refunded to the Company as no valid demand was in existence as a result of the said decision. But the learned Judge chose to direct that out of the total amount deposited on which interest had accrued only the principal amount should be paid to the appellant and the interest to the respondent. Once this order had become final the question of the appellant subsequently contending that they are entitled to receive the interest also does not arise. The order dated 22nd December, 1983, relevant part of which has been quoted hereinabove, makes it clear that it is only the principal amount which had been deposited which has to be paid to the appellant and not anything more. Appeal dismissed.
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