2005 (2) TMI 576

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.... Advocates, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. The Revenue filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). 2. Brief facts of the case are that the appellant filed a refund claim in pursuance to the final order passed by the Tribunal vide Final Order No. 445/02-B dt. 1-10-2002 [2003 (151) E.L.T. 65 (T)]. The ....

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....99/- and also held that present respondents are entitled for the interest from the date of the final order passed by the Tribunal. 3. The contention of the Revenue is that the respondents are liable to pay interest even in the SCN, the present respondents were put to notice regarding charging of interest on the duty payable. The contention of the revenue is also that the Tribunal in the fina....

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.... regarding which the demand was confirmed. The interest was demanded in the SCN. The Tribunal in the final order dated 3-10-2002 where the demand was under challenge held that the applicants were liable to pay duty for the period Aug '97 to 9-11-1997 and set aside the demand in respect of the remaining period. The charging of interest in respect of duty payable was before the Tribunal at that time....