TMI Blog2013 (9) TMI 1018X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 35FF permits interest only from the date of expiry of three months from the date of communication of appellate order to the department. The second prayer in the writ petition is for direction to pay interest @ 12% per annum from the date of pre-deposit of ₹ 55 lacs. As noticed above, the constitutional validity of Section 35FF of the Central Excise Act has not been challenged - Decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will also be communicated to the Registrar of Customs, Excise and Service Tax Appellate Tribunal, who will examine whether there is any systematic problem and improvement is required for prompt service of orders passed by the Tribunal. 3. The petitioner had made pre-deposit of ₹ 55 lacs for hearing of the appeal. This amount was deposited and has been refunded as per law, i.e., the statu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prayer for payment of interest from the date of deposit, i.e., 8th August, 2008 is concerned, there is no statutory provision for payment of interest from the said date and the statutory provision, i.e., Section 35FF permits interest only from the date of expiry of three months from the date of communication of appellate order to the department. The second prayer in the writ petition is for direc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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