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Shree Rajasthan Syntex Limited vs Udaipur on 20 July, 2023 cites

Commnr. Central Excise & Customs, ... vs M/S. I.T.C. Ltd. & Ors on 31 October, 2006

Even though various other judgments of various High Courts and the various Tribunals was brought to my notice awarding 15% interest, in view of the directions contained in the judgment of the Apex Court in Commissioner of Central Excise v. ITC Ltd. (supra) rate of interest is to be confined to 12%. I am also bound to follow the same. Therefore the interest that is liable to be paid by the respondents as per the directions of this Court in Ext. P12 judgment is fixed at 12% per annum.
Supreme Court of India Cites 6 - Cited by 114 - S B Sinha - Full Document

C.C.E. Delhi-Iii vs M/S. Ucal Fuel Systems Ltd on 19 August, 2015

"6. On going through the decision cited by learned A.R. in the case of M/s Juhu Beach Resort Ltd (supra), I find that in the said case, the decision of Hon'ble Apex Court in the case of Sandvik Asia Ltd vs. CIT, Pune - 2007 (8) STR 193 (SC) and the decision of Hon'ble High Court of Madras in the case of CCE, Chennai-II vs. UCAL Fuel Systems Ltd - 2014 (306) ELT 26 (Mad.) have not been considered. Therefore, the said decision cannot be relied upon.
Custom, Excise & Service Tax Tribunal Cites 4 - Cited by 7 - Full Document
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