2010 (9) TMI 400

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.... Srova, JDR, for the Respondent. [Order]. - Since the issue in this appeal is covered by the Board's Circular as also by the judgment of Hon'ble Supreme Court, after allowing the early hearing application, the appeal itself is taken up for final disposal. 2. The appellants are engaged in the activity of ship breaking and they had filed 11 bills of entry in respect of ships imported for br....

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....is payable on the refund and the dispute relating to this issue was settled by this Tribunal vide Order No. A/829/WAB/AHD/2009 dated16-4-2009[2009 (246) E.L.T. 478 (T)], wherein the appeal was allowed holding that appellant is eligible for interest from12-3-2006. The appellants are again before this Tribunal and submissions now are that interest allowed is only at the rate of 6% whereas appellants....

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....achinery Corpn. v. CCE,Ludhiana- 2004 (166) E.L.T. 276 (Tri.-Del.) (d)     Mahindra & Mahindra Ltd. v. CCE,Hyderabad- 2007 (213) E.L.T. 603 (Tri. Bang.) = 2007 (6) S.T.R. 413 (Tri.) (e)      Afcons Infrastructure Limited v. CCE,Visakhapatnam- 2008 (231) E.L.T. 190 (Tri.-Bang.) (f)       Vikram Ispat v. UOI - 2009 (234) E....

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....4, the Hon'ble Gujarat High Court had dismissed the SCA filed by the appellants against the order of the Tribunal rejecting the appeal for failure to make the pre-deposit. This SCA was dismissed in September 2004 and SLP was filed in the Hon'ble Supreme Court in October 2004. In July 2005, the Hon'ble Supreme Court ordered that if the amount directed to be deposited by the Tribunal is deposited, t....