TMI Blog2014 (7) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... was taken in the case of Arcadia Share & Stock Brokers Pvt. Ltd. Vs CCE & C, Goa [2013 (7) TMI 330 - CESTAT MUMBAI]. Since the issue is covered by the precedent Tribunal decision, we consider that the issue is no longer res integra. In such a situation it would not be appropriate to consider the stay petition and keep the matter pending for a final decision on a subsequent date when there is noth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djudicating authority, the Additional Commissioner in paragraph 29 has observed as follows: 29 Regarding payment of interest, M/s. Deccan have submitted that they have paid an amount of ₹ 2,56,876/- by way of adjustment of the amount paid by them under the head of Service tax and requested for appropriation of the same. As the interest was not paid under the appropriate head, I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30.06.2009) under Section 73(2) of Finance Act, 1994; ii) I appropriate and adjust an amount of ₹ 26,30,138/- out of the amount of ₹ 32,67,673/- already paid by the noticee, towards demands confirmed at (i)) above iii) I confirm the demand of interest as applicable on the amount confirmed at (i) above under Section 75 of the Finance Act, 1994; iv) I impose a penalty of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals). From the above it can been seen that the only objection the Revenue has is that the interest was not correctly quantified and paid under the separate appropriate heading. The submission of the appellant regarding adjustment of interest payable on delayed payment of service tax from the amount excess paid against non-payment was not accepted by the lower authorities. Hence this appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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