2003 (4) TMI 375

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....ultant, D.H. Shah, Advocate and R.D. Wagley, CA, for the Appellant. Shri A. Awasthi, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The common question for consideration in these two appeals is the eligibility to interest under Section 11BB of the Act of the amounts deposited towards duty of each of the appellants, following the orders passed by the Commissioner, pend....

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.... amounts that were deposited by each of the appellants were only duty and they were not required to deposit anything other than duty. 3. The departmental Representative relies upon an order passed by the Tribunal in Birla Corporation Ltd. v. CCE - 2002 (142) E.L.T. 139 in support. This was not an order disposing of an appeal, but a stay order. Further, it was only concerned with whether Se....