TMI Blog2007 (1) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... elevant facts of the case, in brief, are that the appellants are engaged in the manufacture of cotton yarn and cotton fabrics classifiable under Chapter Heading 52 of the Central Excise Tariff Act, 1985. By Notification No. 226/77, dated 15-7-77 exemption from payment of duty on cotton yarn used captively in the manufacture of cotton fabrics was withdrawn with effect from midnight of 14/15-7-77 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imed payment of interest on the said amount. The adjudicating authority observed that the time limit prescribed under Section 11B of the Central Excise Act, 1944, is not applicable in this case as the amount refundable was pre-deposited under Section 35F of the Act for availing the right of appeal and hence, he did not sanction any interest. In the impugned order, the Commissioner (Appeals) held t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal dated 12-7-2004. He relied upon the decision of the Hon ble Calcutta High Court in the case of Eastern Coils Private Ltd. v. CCE, Kolkata-1 - 2003 (153) E.L.T. 290. He submits that the decision of the Hon ble High Court was upheld by the Hon ble Supreme Court as reported in 2003 (157) E.L.T. A40 (S.C.). 5. After hearing both sides and on perusal of the record, I find that the Assistant Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as challenged. I find that in this case, the order dated 29-8-2003 of the Commissioner (Appeals) reached its finality. As such, the Commissioner (Appeals) rightly sanctioned interest from the date of the order-in-appeal. The judgments relied upon by the appellant are in connection with the Writ Petition under Article 226 of the Constitution of India and the facts of the said cases are not applicab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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