2006 (4) TMI 362

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....l duties of excise on Tea and Tea Waste. The respondents had discharged their liability for additional duty of excise, voluntarily. The Department sought to recover interest from them under the provisions of Rule 8 of the Central Excise Rules, 2002. The respondents contested the show cause notice. The adjudicating authority confirmed the recovery of interest. On appeal, the Commissioner (Appeals) set aside the Order-in-Original and allowed the appeals of the respondents herein. Hence these appeals by the Revenue. 3. The learned J.D.R. submits that the interest is chargeable under the provisions of Rule 8 of the Central Excise Rules, 2002, as the respondents had availed the benefits for payments of additional duty of excise in terms ....

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....Excise Act or any other law for the time being in force. (3) The provisions of the Central Excise Act and the rules made thereunder, including those relating to refunds and exemptions from duties and imposition of penalty, shall, as far as may be, apply in relation to the levy and collection of the additional duty of excise leviable under this section in respect of the goods specified in the Fourth Schedule as they apply in relation to the levy and collection of the duties of excise on such goods under that Act or those rules, as the case may be." The provisions of Central Excise Rules were made applicable in respect of refunds, exemptions from duty and imposition of penalty under sub-section 3 of Section 157 of the Finance Act, 2003.....