TMI Blog2010 (9) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... peal for failure to make the pre-deposit - appeals before the Tribunal to be restored and decided on merits - amount deposited by the appellant to be treated as pre-deposit since the matter had not attained finality during the relevant period - refund to be treated as refund of pre-deposit made when the appeal was pending - interest allowed @ 12% - C/290/2010 - A/1511/2010-WZB/AHD - Dated:- 9-9- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ke pre-deposit. However, when the matter reached the Hon ble Supreme Court in July 2005, the Hon ble Supreme Court ordered that if the amount directed by the Tribunal is deposited, the appeal should be decided on merits. In the meanwhile appellants had deposited substantial amount and before the issue was taken up by the Tribunal, the full amount of duty demanded had been paid. Thereafter the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of interest at 6% per annum, for the purpose of Section 27A of Customs Act, 1962 would not be applicable. He also relied upon several decisions of the Tribunal and also theApex Courtin support of his contention. The following decisions were cited by the learned advocate :- (a) L T Ltd. v. CC, Ah bad - 2005 (189) E.L.T. 179 (Tri.-Del.) (b) Max India Ltd. v. CC,N. Delhi- 2001 (129) E. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 27A has been correctly applied and interest would be at 6% only. 5. I have considered the submissions made by both the sides. I notice that appellants deposited amount in September, October and in November 2004, as per the directions of the department. In September 2004, the Hon ble Gujarat High Court had dismissed the SCA filed by the appellants against the order of the Tribunal reject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claimed in respect of pre deposit. I find that in the decisions cited by the learned advocate, interest at 12% has been allowed. Therefore, following the judicial discipline, I consider it appropriate that interest in this case also is to be allowed @ 12%. Accordingly, original adjudicating authority is directed to workout the differential interest amount and make the payment to the appellants. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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