Custom, Excise & Service Tax Tribunal
Cce, Bhopal vs M/S Indian Oil Corp Ltd on 4 May, 2010
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
PRINCIPAL BENCH, NEW DELHI
COURT NO.II
E/Appeal No.1421/08-SM(Br)
(Arising out of order in appeal No.52/BPL/08 dated 8.5.2008 passed by the Commissioner of Central Excise (Appeals), Bhopal)
CCE, Bhopal Appellant
Vs
M/s Indian Oil Corp Ltd Respondent
Appeared for Appellant : Shri S.N. Srivastava, SDR Appeared for Respondent : None Date of Hearing: 4.5.2010 Coram: Honble Mr.D.N. Panda, Judicial Member Order No. /2010 Per D.N. Panda:
None for the Respondent.
2. Learned DR appearing on behalf of the Revenue submits that interest was payable on the differential duty payable as held in the case of CCE Pune Vs SKF India Ltd reported in 2009 (239) ELT 385 (SC).
3. Considering Revenues submission, it is directed that interest shall be payable as held by the learned Adjudicating Authority following the Apex Court decision in the case of SKF India Ltd (supra) and consequently setting aside the first Appellate Authority order. The order in original is restored and Revenues appeal is allowed. (Order dictated and pronounced in the open Court.) (D.N. Panda) Judicial Member