2009 (8) TMI 1051

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.... M. Ravi Rajendran, DR, for the Respondent. ORDER The impugned order demanded interest of Rs 1,97,772/- (Rupees One lakh ninety seven thousand seven hundred and seventy two only) from the appellants M/s. Hemavathy Sahakara Sakkare Karkhane Ltd., on a finding that they had delayed payment of duty on sugar & molasses in stock at the time of transfer of their premises on lease to M/s. Sri Chamu....

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.... excise registration of the premises in their name was not cancelled when M/s. Chamundeshwari Sugars Ltd. had taken over the premises. The appellants still have the registration. It is therefore submitted that they were not required to pay the interest confirmed against them from the date of registration of the premises in the name of M/s. Chamundeshwari Sugars Ltd. 2. We have also heard the le....