Customs, Excise and Gold Tribunal - Delhi
Coronation Spinning India vs Commissioner Of Customs on 7 June, 2004
Equivalent citations: 2004(170)ELT143(TRI-DEL)
ORDER
K.K. Usha, J. (President)
1. In Misc. No. C/6/2004 & C/144 7/98-MAS, it is submitted that the Revenue has paid interest, taking into consideration the relevant date as the date of expiry of three months from the date of the Tribunal's order. We do not find any reason to modify our earlier order dt. 16-10-2003 as prayed by the petitioner.
2. In Misc. No. C/5/2004 & C/2784/90-NB, the prayer is for granting interest from the date of the judgment of the Hon'ble Supreme Court dt. 12-8-99 [1999 (113) E.L.T. 376 (S.C.)] remanding the case back to this Tribunal for decision. Pursuant to the order of remand, this Tribunal passed final order only on 11-7-2002 [2003 (161) E.L.T. 218 (Tri.)]. Since the appeal was allowed only by order dt. 11-7-2002, the applicant cannot claim interest from 12-11-99. We find no reason to modify our order dt. 14-11-2003. Misc. applications are dismissed.