Custom, Excise & Service Tax Tribunal
M/S. Allseas Marine Contractors Sa vs The Commissioner Of Central Excise, ... on 11 September, 2013
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Application(s) Involved: ST/Stay/1334/2012 in ST/1871/2012-DB M/s. Allseas Marine Contractors SA Appellant Versus The Commissioner of Central Excise, Customs and Service Tax Visakhapatnam - II Respondent
Appearance:
Mr Sanjeev Samdeva, Consultant For the Appellant Mr N. Jagdish, Superintendent (AR) For the Respondent CORAM:
HON'BLE SHRI D.N. PANDA, JUDICIAL MEMBER HON'BLE SHRI B.S.V. MURTHY, TECHNICAL MEMBER Date of Hearing: 23/09/2013 Date of Decision: 23/09/2013 Misc. Order No. 27357/2013 Order Per: D.N. PANDA Both sides are in controversy as to the applicability of the limitation for levy of interest. While the appellant relies on the judgment of Honble High Court of Bombay in CCE, Mumbai III Vs. M/s. Emco Ltd. Revenue says that this Bench is expected to follow its own order in the case of Dr. Reddys Laboratories Ltd. Vs. CCE & ST, Hyderabad 2013 (293) E.L.T. 81 (Tri.-Bang.)] holding that limitation applies to unrecovered interest case.
2. This being interim stage and various judgments are in favour and against of both the sides, there shall be waiver of pre-deposit in the present case during pendency of appeal. (Order dictated and pronounced in open court) (B.S.V. MURTHY) TECHNICAL MEMBER (D.N. PANDA) JUDICIAL MEMBER iss