2012 (2) TMI 443

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..... interest under Central Excise Act, 1944 came into force only on 10-5-2008 and hence cannot be made applicable to instant case inasmuch as remand order of Tribunal was passed on 19-7-2005 and was received by Commissioner on 30-8-2005. Hence, rate of interest notified by Central Govt. under Section 11BB ibid @ 6% p/a vide Notification No. 67/2003-C.E. (N.T) applicable - Decided in favour of assesse .....

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..... d order had held that modification of rate of interest under Central Excise Act, 1944 came into force only on 10-5-2008 and hence cannot be made applicable to instant case inasmuch as remand order of Tribunal was passed on 19-7-2005 and was received by Commissioner on 30-8-2005. Hence, rate of interest notified by Central Govt. under Section 11BB ibid @ 6% p/a vide Notification No. 67/2003-C.E. (N .....

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