Gujarat High Court
Commissioner-Central Excise & Customs ... vs Steelco Gujarat Limited - Opponent(S) on 10 March, 2010
TAXAP/331/2009 1/2 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 331 of 2009
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COMMISSIONER-CENTRAL EXCISE & CUSTOMS VADODARA-II -
Appellant(s)
Versus
STEELCO GUJARAT LIMITED - Opponent(s)
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Appearance :
MR GAURANG H BHATT for Appellant(s) : 1,
MR BL NARASIMHAN for Opponent(s) : 1,
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CORAM : HONOURABLE MR.JUSTICE D.A.MEHTA
and
HONOURABLE MS.JUSTICE H.N.DEVANI
Date : 10/03/2010
ORAL ORDER
(Per : HONOURABLE MR.JUSTICE D.A.MEHTA)
1. Heard learned Counsel appearing for Appellant Revenue and learned Advocate appearing for respondent Assessee on Caveat.
2. Admit.
3. Following substantial questions of law arise for determination :
"(1) Whether, on the facts and circumstances HC-NIC Page 1 of 2 Created On Wed Sep 28 00:09:22 IST 2016 TAXAP/331/2009 2/2 ORDER of the case Customs, Excise & Service Tax Appellate Tribunal was justified in law in holding that interest on delayed refund of penalty amount should be granted to an assessee in absence of the term 'penalty' appearing in Section 11BB of the Central Excise Act, 1944?
(2) What would be the point of time from which an Assessee would become entitled to interest?"
Sd/- Sd/-
(D.A. Mehta, J.) (H.N. Devani, J.)
M.M.BHATT
HC-NIC Page 2 of 2 Created On Wed Sep 28 00:09:22 IST 2016