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<h1>The Supreme Court dismissed the Special Leave Petitions due to delay as well as on merits.</h1> <h3>COMMR. OF CEN. EXC. SALEM Versus M/s NEEDLE INDUSTRIES INDIA P. LTD. and UOI Versus SKM Engg. Products</h3> The Supreme Court dismissed the Special Leave Petitions due to delay as well as on merits. - COMMR. OF CEN. EXC. SALEM Versus M/s NEEDLE INDUSTRIES INDIA ... Recovery of interest of ₹ 1,84,600/- on delayed payment of excise duty - The question of recovery of interest will arise only when the duty liability is finally determined. The Supreme Court dismissed the Special Leave Petitions due to delay as well as on merits. (Case citation: 2011 (9) TMI 997 - SC)