Custom, Excise & Service Tax Tribunal
M/S. Autoshell Cast Pvt. Ltd vs Cce, Coimbatore on 10 March, 2010
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal No. E/119/2009
(Arising out of Order-in-Appeal No. 110/2008-CE dated 16.12.2008 passed by the Commissioner of Central Excise (Appeals), Coimbatore)
M/s. Autoshell Cast Pvt. Ltd. Appellants
Vs.
CCE, Coimbatore Respondent
Appearance None for the Appellants Shri T.H. Rao, SDR for the Respondent CORAM Honble Dr. Chittaranjan Satapathy, Technical Member Date of Hearing: 10.03.2010 Date of Decision: 10.03.2010 Final Order No. ____________ No one is present on behalf of the appellants. There is also no adjournment request. It appears that the appellants are not interested in pursuing their appeal.
2. The learned SDR Shri T.H. Rao states that the impugned order confirms demand of interest on delayed payment of duty on amounts received under supplementary invoices which is in conformity with the Honble Supreme Courts decision in CCE, Pune Vs. SKF India Ltd. 2009 (239) ELT 385 (SC).
3. In view of the cited decision of the Honble Supreme Court, I hold that the appeal has no merit and the same is dismissed. (Dictated and pronounced in open court) (Dr. Chittaranjan Satapathy) Technical Member Rex ??
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