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2018 (3) TMI 1423 - HC - Central ExciseInterest - relevant date for calculation of interest - contention of the appellant is that appellant would be liable to pay interest after the order is passed in Original by the authority pursuant to the order of remand and not from the date the order in Original passed before remand - Held that: - Only because in the order of remand, the Tribunal did not record the words “set aside the order of adjudicating authority”, that would not mean that while remitting the matter, the Original order was intact - the decision in the case of BLUE STAR LIMITED Versus UNION OF INDIA [2009 (10) TMI 257 - BOMBAY HIGH COURT], where it was held that Setting aside an order means there is no order and party relegated for fresh adjudication. Stage of adjudication cannot be said to be determination. An adjudication will culminate in an order and such order would be determination and/or ascertainment of duty, and no interest is payable - appeal allowed - decided in favor of appellant.
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