Custom, Excise & Service Tax Tribunal
M/S. Best Cast It Ltd vs Cce, Chennai on 7 October, 2009
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal No. E/173/2008
(Arising out of Order-in-Appeal No. 2/2006 (M-IV) dated 17.1.2006 passed by the Commissioner of Central Excise (Appeals), Chennai)
For approval and signature:
Honble Ms. Jyoti Balasundaram, Vice-President
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 Member wishes to see the fair copy of the Order?
4. Whether Order is to be circulated to the Departmental authorities?
M/s. Best Cast IT Ltd. Appellants
Vs.
CCE, Chennai Respondent
Appearance Shri S. Janakiraman, Advocate for the Appellants Ms. Indira Sisupal, JDR for the Respondent CORAM Honble Ms. Jyoti Balasundaram, Vice-President Date of Hearing: 07.10.2009 Date of Decision: 07.10.2009 Final Order No. ____________ The issue in this appeal namely as to whether interest is payable when differential duty is paid on supplementary invoice raised due to the price revision, stands settled against the assessees by the recent apex Courts decision in Commissioner of Central Excise, Pune Vs. SKF India Ltd. 2009 (239) ELT 385 (SC). Following the ratio of the above decision, I uphold the liability of the assessees to pay interest on the delayed duty payment.
2. The appeal is dismissed.
(Dictated and pronounced in open court) (JYOTI BALASUNDARAM) Vice-President Rex ??
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