TMI Blog2010 (9) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... r to the original authority - Appeal is allowed by way of remand - E/1782/2008-SM - 975/2010-SM(BR)(PB) - Dated:- 1-9-2010 - Shri M. Veeraiyan, Member (T) REPRESENTED BY : Shri S.K. Bhaskar, DR, for the Appellant. [Order]. - Appeal No. E/1782/2008 is by the department against the order of the Commissioner (Appeals) No. 20/C.E./Appl./Noida/2008 dated 16-5-2008. Cross-objectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ready paid (Rs. 2,29,203/- paid on 21-9-06 and Rs. 99,123/- paid on 5-2-2007). He also demanded interest on the amount of Rs. 3,28,326/-. The original authority did not indicate from which date the interest should be calculated. 5.The jurisdictional Supdt. of Central Excise issued a letter dated 21-2-2008 claiming interest of Rs. 1,98,549/-. He has demanded interest from 23-5-2002 onwards till t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority. Under these circumstances, he ought to have indicated the date from which interest should be demanded and in fact the interest amount demand should have been quantified, as the relevant dates were available before him. Commissioner (Appeals) erred in coming to a conclusion that merely because duty demanded stands paid before issuance of Show Cause Notice, no interest is liable to be paid. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
