2007 (5) TMI 470

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....ent. [Order]. - This appeal arises from OIA No. 127/2006 dated 27-4-2006. The findings recorded by the Commissioner (Appeals) is reproduced herein below:- "I have carefully gone through the case records and submissions made by the appellants. The dispute is with regard to rate of interest for period between 1990-1995 when no such rate was statutorily fixed. The adjudicating authority h....

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....tion that in the following rulings, the Bombay, Gujarat and Madras High Courts have ordered for rate of interest in the range of 12% to 18%. (i)      Suvidhe Ltd. v. UOI - 1996 (82) E.L.T. 177 (Bom.) (ii)    Atul Limited v. CCE, Surat-II - 2005 (188) E.L.T. 21 (Guj.) (iii)   CCE, Chennai v. Calcutta Chemical Co. Ltd. - 2001 (133) E.L.T. 27....