2010 (7) TMI 236

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....or the appellant Mr. Ajay Aggarwal, Advocate for the respondent ADARSH KUMAR GOEL, J. 1. This appeal has been preferred by the Revenue under Section 35(G) of the Central Excise Act, 1944 (for short, "the Act") against order dated 12.3.2008, Annexure P-2, of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi. 2. The assessee is engaged in the manufacture of rubber tyres. Du....

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.... heard learned counsel for the parties and perused the record. 4. Learned counsel for the revenue submitted that in view of judgment of the Hon'ble Supreme Court in SKF India Ltd. (supra), liability of interest arises if there was short levy and judgment of the Tribunal in M/s Rucha Engineering Pvt. Ltd. (supra), had been disapproved by the Hon'ble Supreme Court. 5. Learned counsel for the a....