TMI Blog2013 (6) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... interest from the date of deposit cannot be accepted. - Central Excise Appeal No. - 169 of 2004 - - - Dated:- 10-5-2012 - Ashok Bhushan And Prakash Krishna,JJ. For the Petitioner : Piyush Agrawal For the Respondent : S. S. C.,A. K. Nigam, A. K. Rai, K. C. Sinha ORDER Heard Sri Piyush Agrawal for the appellant. Sri R.C. Shukla, Advocate, has appeared for the respondents. This appeal under section 35-G of the Central Excise Act has been filed against the judgment and order dated 26th of March, 2004 passed by the Customs, Excise and Service Tax Tribunal in appeal No.A/696/04/NB (S.M.). The Tribunal by the impugned order allowed the appeal filed by the appellant claiming the payment of interest on predposit which was made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-deposit made as a pre-condition for the hearing of the appeal under the Central Excise Act, 1985 was, on the assessee being ultimately successful, refundable to the assessee with interest. The learned Solicitor General has taken instructions and has stated before this Court that the Central Board of Excise Customs proposes to issue a circular in connection with the payment of interest on all such pre-deposits. A draft copy of the proposed circular has been handed over to this Court. Having regard to the contents of the draft circular we direct compliance with the final order impugned before us and payment of interest in terms of the draft circular. The draft circular shall be appended to and the contents form part of this order. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot been implemented and the Department had challenged this and filed Civil Appeals in the Supreme Court. 3. The Board has noted the observations of the Hon'ble Supreme Court in its order dated 21.9.2004 and has decided that pre-deposits shall be returned within a period of three months of the disposal of the appeals in the assessee's favour. 4. Accordingly, the contents of the Circular No. 275/37/2000-CX.8A dated 02.01.2002, as to the modalities for return of the pre-deposits are reiterated. It is again reiterated that in terms of Hon'ble Supreme Court's order such pre-deposit must be returned within 3 months from the date of the order passed by the Appellate Tribunal/Court or other Final Authority unless there is a stay on the order of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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