1994 (12) TMI 235

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....Respondents. [Order]. -  This is an appeal against the order in Appeal No. SKM-1733/89,BI, dated 23-8-1989. By virtue of the Supreme Court's decision in the case of retrospective amendment of Rules 9 and 49 of the Central Excise Rules certain amounts were payable by the appellant. As per the Supreme Court's directions, they were permitted the payment of the dues in instalments. The rele....

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....nt to be paid on or before 30th June, 1984, 2nd instalment to be paid on or before 30th September, 1984 and third instalment to be paid on or before 30th December, 1984. In case of any default in payment of one of the instalments, the entire amount remaining unpaid out of the 50% of the past dues shall be paid by the petitioners immediately together with interest thereon at the rate of 12% per ann....

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.... be recovered on the entire balance of amount. This contention has been rejected by the lower authorities. Hence the appeal is before the Tribunal. 3.  On going through the order of the Supreme Court and the admitted position being that the initial payment of 20% of the balance of 50% itself was delayed beyond the date prescribed by the Supreme Court. Hence at that point of time itself, th....