2008 (7) TMI 692

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....te, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - In this appeal of the department, the short question arising for consideration is whether, under Section 11AA of the Central Excise Act, the respondents are liable to pay interest on duty for the period from 26-8-1995 (the date immediately succeeding the date of expiry of the period of three months from the date on which the provi....

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..... We have already noted the question which is arising in this case. 2. After hearing the ld. JCDR for the appellant and the ld. counsel for the respondents, we have found no valid point in the objections raised by the counsel. On the other hand, we have found enough support to the appellant's plea from case law viz. Easwaran & Sons Engineers Ltd. v. CCE, Chennai, 2007 (208) E.L.T. 312 (Tri.-....