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2018 (1) TMI 642

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 in this regard. - There will be a direction .....

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. 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 Bhagwati Steel Rolling Mills vs. Commissioner of Central Excise reported in 2015 .....

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he 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 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. 201 .....

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