TMI Blog2018 (1) TMI 642X X X X Extracts X X X X X X X X Extracts X X X X ..... to the petitioner for payment of interest, but they have not complied with the said demand. Since the Court was not satisfied with the contentions raised by the petitioner, it directed the respondent to produce the original files by order dated 31. 07. 2017. However, files are not forthcoming from the Department and the Department has not given any instruction to the learned Senior Panel Counsel i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15,49,857/- being the interest payable pursuant to the Order-in-Original No. 25 of 2002 dated 21. 08. 2002. Admittedly, in the said order, though the interest amount has not been quantified, interest has been demanded in terms of Rule 96ZO(3) of the Central Excise Rules, 1944. The said rule was held to be unconstitutional and struck down by the Hon'ble Supreme Court in the case of Shree Bha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued to the petitioner prior to issuance of the impugned demand. This contention is liable to be rejected, as the demand for interest is consequent upon the Order-in-Original and payment of interest is automatic. 4. In the counter affidavit, a stand has been taken that several notices were issued to the petitioner for payment of interest, but they have not complied with the said demand. Since ..... X X X X Extracts X X X X X X X X Extracts X X X X
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