2010 (4) TMI 479

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....avishankar, for the Respondent. [Judgment per : B.V. Nagarathna, J.]. - The revenue has preferred this appeal by challenging the Final Order No. 1336/2006 dated 11-8-2006, passed by CESTAT in Appeal No. E/409/06, by raising the following questions of law which has been framed by this Court on 4-7-2007 while admitting the appeal : "Whether the tribunal was right in not holding that the assess....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....respondent and on 10-9-2004 the amount was deposited. Hence the question arises as to whether assessee had discharged its liability in time or not and as to whether interest was attracted to the facts of the case by virtue of Sec. 11AB of the Act. The tribunal has merely relied upon certain decisions and has set aside interest ordered by the authorities. We find that in the absence of there being ....