Custom, Excise & Service Tax Tribunal
R.K. Mills Board Pvt. Ltd vs Cce, Meerut-I on 11 September, 2014
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066.
BENCH-SM
Excise Appeal No. E/3274/2006-SM
[Arising out of Order-in-Appeal No.86-CE/MRT-I/2006 dated 21.06.2006 passed by the Commissioner (Appeals), Customs & Central Excise, Meerut-I].
R.K. Mills Board Pvt. Ltd. Appellant
Vs.
CCE, Meerut-I Respondent
Present for the Appellant : None Present for the Respondent:Shri.R.K.Mishra, DR Coram:HONBLE MR. D.N. PANDA, JUDICIAL MEMBER Date of Hearing:11.09.2014 FINAL ORDER NO.53575/2014 DATED:11.09.2014 PER: D.N.PANDA None present for the appellant.
2. Once the duty demand is confirmed, interest thereon is payable in accordance with law for the default of payment of the duty demand. Therefore, there is no scope to dispense from payment of interest on the duty demand. Apex Court in the case of Commissioner of Trade Tax, Lucknow vs. Kanhai Ram Thekedar - 2005 (185) ELT 3 (S.C.) has laid down the law that interest liability accrues automatically and separate notice is not required for its recovery if that is covered by the assessment.
2. In the present case, Notice was issued to the appellant for recovery of the interest consequent upon dismissal of appeal by Apex Court (ref. page 16 of the appeal folder). Accordingly, demand of interest being lawful, appeal is dismissed.
[Dictated & Pronounced in the open Court].
(D.N.PANDA) JUDICIAL MEMBER Anita ??
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