2007 (3) TMI 468

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...., for the Respondent. [Order]. - The short question involved in the present appeal is as to whether the appellant is entitled to interest on the amount of duty deposited by them as a result of Assistant Commissioner's order confirming the same, when the appeal was finally allowed by the Tribunal. 2. Though the Commissioner (Appeals) has taken note of precedent decisions of the Tribunal, a....

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....s it fit, the said condition of deposit is waived. As such, it cannot be said that wherever and the appellants has deposited the amount in terms of the Section 35F on his own, without any order from the Tribunal, the same cannot be considered as pre-deposit. It is settled law that such pre-deposit earn interest within a period of three months from the date of passing of the Tribunal orders. Refere....