9911796707
TMI Blog2009 (10) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Excise Act raised by the Superintendent of Central Excise for the period from 29-8-1995 to 24-1-1996 on account of the delayed payment of the aforesaid amount of duty. This appropriation was made on 30-10-1996 vide order-in-original No. 41/96 passed by the Assistant Commissioner of Central Excise, Solapur. Towards the above demand of interest on duty, the appellant had also paid Rs.2 lakhs on 2-4-1996 and Rs.15,147/- on 12-4-1996. Thus, the total payment towards demand of interest on duty, raised by the Superintendent, was: Rs.2,00,000/- + Rs.15,147/- + Rs.42,897/- =Rs.2,58,044/-. 3. The party filed an appeal with the Commissioner (Appeals) against the demand of interest raised by the Superintendent and the appellate authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -3-2008. The learned Commissioner (Appeals) held that, as the amount of Rs.32,446/- appropriated by the Assistant Commissioner was under dispute, it was not correct on his part to have appropriated the amount without giving the assessee any opportunity of being heard. The order of appropriation of the amount was accordingly set aside. The appellate authority, further, relied on the Tribunal's decision in Binjrajka Steel Tubes Ltd. v. Commissioner of Central Excise, Hyderabad-III - 2007 (218) E.L.T. 563 (Tri.-Bang.) = 2008 (12) S.T.R. 788 (Tribunal) and the Hon'ble Supreme Court's judgment in Sandvik Asia Ltd. v. Commissioner of Income Tax - 2006 (196) E.L.T. 257 (S.C.) = 2007 (8) S.T.R. 193 (S.C.), to hold that the assessee was entitled for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted the grounds of appeals and prayed for an order for payment, by the department to the appellant, of interest on the amount of Rs.2,58,044/- for the period after three months from the Appellate Commissioner's remand order dated 29-10-1997. It was argued that, as per the Hon'ble Supreme Court's judgment in Sandvik Asia case (supra) and the Hon'ble High Court's decision in Hello Minerals Water (P) Ltd. v. Union of India, 2004 (174) E.L.T. 422 (All.), the department was liable to pay such interest on the aforesaid amount which was illegally collected from the appellant. The absence of specific provisions under the Central Excise Act for granting such relief was immaterial. The learned counsel also relied on the Tribunal's decision in Binjraj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date immediately following expiry of three months from the Appellate Commissioner's remand order dated 29-10-1997. As rightly submitted by the learned SDR, this prayer cannot be granted inasmuch as the Appellate Commissioner's order dated 29-10-1997 did not conclusively pronounce on the question whether any interest was liable to be paid by the appellant on the amount of duty of Rs.63,57,103/- paid by them. That order only remanded the issue to the lower authority for de novo adjudication. It was only on 27-2-2007 that the Commissioner (Appeals) held the party not to be liable for payment of interest on the aforesaid amount of duty under Section 11AA of the Act. It was on the strength of the said order dated 27-2-2007 of the Commissioner ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest. It was only by Order-in-Appeal dated 27-2-2007 that the appellate authority provided such cause of action by holding that the assessee had no liability to pay interest on duty under Section 11AA of the Act. The appellant has, on the strength of case law, argued that they are entitled to receive interest on the amount of Rs.2,58,044/- from the date of its recovery from them, on equitable principles in the absence of specific statutory provisions for payment of such interest. But this Tribunal cannot grant equitable reliefs and therefore the case law cited by the learned counsel would not be of any avail. Moreover, I am of the view that, where a person seeks equitable relief in the absence of statutory provisions, he should specific ..... X X X X Extracts X X X X X X X X Extracts X X X X
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