TMI Blog2010 (8) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... excise duty till the date of refund has not been considered by the Tribunal – Tribunal directed to consider the case of the appellant for grant of interest from the date of recovery - 10 of 2007 - - - Dated:- 31-8-2010 - J.P. Devadhar and A.B. Chaudhari, JJ. REPRESENTED BY : Shri F.T. Mirza, Advocate, for the Respondent. [Judgment per : J.P. Devadhar, J. (Oral)]. - Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t released by the Excise authorities on the ground of proceedings pending against the appellant. 4. After the adjudication proceedings culminated into an order in original, the excise authorities on 23-3-2000 encashed the said National Saving Certificates amounting to Rs. 9000/- towards realisation of excise dues under the order in original. The appellant challenged the said order in origi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal. Hence, this appeal. 5. It is the contention of the appellant that the excise authorities were not justified in retaining the security given for L5 licence even though the role of L5 licence came to an end in the year 1979. Having wrongfully withheld the payment under the National Saving Certificates for all these years, the excise department cannot escape liability to pay interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies from the date of maturity till the date of payment does not arise at all. 7. In fact, the National Saving Certificates were encashed on 23-3-2000 for realisation of the demand crystalised against the appellant. It appears that the amount received by the excise department on realisation of the National Saving Certificates was Rs. 9,000/-. After the demands raised against the appellant w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent case inasmuch as in none of those cases the grant of interest under the provisions of the Central Excise Act, 1944 have been considered. 10. In view of the above, we set aside the order dated 17-3-2006 passed by CESTAT and direct the Tribunal to consider the case of the appellant for grant of interest from the date of recovery of the amount of Rs. 9,000/- on 23-3-2000 till refund in a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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