Custom, Excise & Service Tax Tribunal
M/S. Indus Tubes vs Cce, Ghaziabad on 5 March, 2013
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066 COURT NO. II Central Excise appeal No. 592/2005 [Arising out of Order-in-Appeal No. 157/COMM/GZB/04 dated 17.11.204 passed by the Commissioner (Appeals), Central Excise, Ghaziabad] Date of Hearing/decision: 5th March, 2013 M/s. Indus Tubes Appellant Vs. CCE, Ghaziabad Respondent
Present for the Appellant : None Present for the Respondent : Shri Sanjay Jain, D.R. Coram: Honble Shri D.N. Panda, Judicial Member Honble Shri Manmohan Singh, Technical Member FINAL ORDER NO. 55751 DATED:05/03/2013 Per D.N. Panda None present for the appellant nor there is any adjournment application. Learned D.R. says that following judgement of Apex Court in the case of CCE, Pune vs. SKF India Limited 2009-TIOL-82-SC-CX, interest shall be payable on supplementary invoices.
2. We have perused the adjudication order. Learned authority has brought out supplementary invoices arising out of original transaction to the purview of levy which remain undisputed. Once duty becomes payable, interest thereon is also leviable for the defaulting period. Consequently, appeal is dismissed and appellant shall discharge interest liability following the ratio laid down in above cited judgement.
(Dictated & pronounced in the Open Court.) (D.N. PANDA) JUDICIAL MEMBER (MANMOHAN SINGH) TECHNICAL MEMBER RK ??
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2E/592/2005