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2020 (3) TMI 452 - AT - Central ExciseInterest on demand - grievance of the appellant is that the lower authorities, while confirming the demands as held by the Tribunal, should not have confirmed the interest inasmuch as the period involved is the period when there were no interest provisions - further, it is submitted that, the interest, if at all, should have been charged for the period subsequent to passing of the adjudication order, inasmuch as the said amounts were deposited prior to the passing of the final order confirming the demand no liability would arise. HELD THAT:- The challenge to the confirmation of interest, at this stage, would amount to challenging the earlier order of the Tribunal, which has attained finality. This Bench has no jurisdiction to sit in appeal over the earlier order of the Tribunal. If the appellant were of the view that no interest liability would arise against them, they should have contended so before the earlier bench or should have challenged the said order of the Tribunal - Inasmuch as the interest liability stands confirmed by the earlier order of the Tribunal, there are no reasons to interfere in the impugned orders of the authorities below, which are in conformity with the order passed by the Tribunal. Appeal dismissed.
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