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1994 (12) TMI 235

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....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 relevant orders of the Supreme Court is as be....

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.... 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 annum together with the amount fixed by the Ch....

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..... 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, the deptt. could have refused to allow further in....