Custom, Excise & Service Tax Tribunal
Areva T&D India Ltd vs Commissioner Of Central Excise, Ltu ... on 25 April, 2011
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal Nos. E/COD/218/10 to E/221/10 &
E/S/118/10 to 221/10 &
E/212 to 215/2010
[Arising out of Order-in-Original No.LTUC/345-348/2009 (C) dt. 26.11.2009 passed by the Commissioner of Central Excise & Service Tax, LTU, Chennai]
For approval and signature:
Honble Ms. JYOTI BALASUNDARAM, Vice-President
Honble Dr. CHITTARANJAN SATAPATHY, Technical Member
1. Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? :
2. Whether it should be released under Rule 27 of the
CESTAT (Procedure) Rules, 1982 for publication in any
authoritative report or not? :
3. Whether the Members wish to see the fair copy of
the Order? :
4. Whether Order is to be circulated to the Departmental Authorities? :
Areva T&D India Ltd.
Appellant/s
Versus
Commissioner of Central Excise, LTU Chennai
Respondent/s
Appearance :
Shri Joseph Prabhakar, Advocate Shri T.H.Rao, SDR For the Appellant/s For the Respondent/s CORAM:
Honble Ms. Jyoti Balasundaram, Vice-President Honble Dr. Chittaranjan Satapathy, Technical Member Date of hearing : 25.4.2011 Date of decision : 25.4.2011 Final Order No.____________ Per Jyoti Balasundaram The applications for condonation of delay of 59 days in preferring the above appeals are allowed as we are satisfied with the reason given for the delay.
2. Now, we take up the stay applications and the appeals for hearing. We find that the issue namely as to whether interest is payable on delayed payment of duty, on the strength of supplementary invoices stands settled against the assessees by the decision of the apex court in CCE Pune Vs SKF India Ltd. [2009-TIOL-82-SC], although the ld. counsel seeks to rely and support the case on the strength of the decision of Honble Karnataka High Courts decision in CCE Bangalore Vs BHEL [2010-TIOL-437-HC-KAR]. Therefore, after granting the prayer for waiver as pre-condition for taking up the appeals for hearing, we dismiss the appeals as the issue stands settled by the decision of the apex court cited supra.
(Dictated and pronounced in open court)
(Dr. CHITTARANJAN SATAPATHY) (JYOTI BALASUNDARAM)
TECHNICAL MEMBER VICE-PRESIDENT
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