2017 (1) TMI 352 - HC - Central Excise

Appellant directed to pay duty and interest within two weeks. Failure incurs 9% interest. Appeal restored on compliance.

The High Court of Chhattisgarh directed the appellant to deposit duty of Rs. 10,70,156 along with interest within two weeks. Failure to comply would ... Restoration of appeal - Duty deposit - duty imposed along with interest relying in the judgement of Dinesh International Ltd. v. Union of India & Anr.[2009 (12) TMI 137 - SUPREME COURT OF INDIA] - Held that: - If the appellant does not abide by the undertaking made before us today, any deposit after the time offered has to be accompanied with 9% interest from the date of adjudication of the liability since waiver of pre-deposit was not granted to the appellant by the Tribunal - appeal will be restored on duty deposit - decided in favor of appellant. The High Court of Chhattisgarh directed the appellant to deposit duty of Rs. 10,70,156 along with interest within two weeks. Failure to comply would result in 9% interest from the date of liability adjudication. The appeal would be restored if the amount is deposited as directed. The appeal was disposed.