2011 (3) TMI 531

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....TED BY : Shri Bharat Raichandani, Advocate, for the Appellant. Shri S.S. Katiyar SDR, for the Respondent. [Order per : Ashok Jindal, Member (J)].   The short issue that has come up before us in the above appeals is that whether in terms of provisions of Rule 7(4) appellants are liable to pay interest on differential duty as the duty amount has been paid prior to final assessment espe....

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..... v. CCE, Nagpur, 2007 (209) E.L.T. 280 (T) which was confirmed by the Hon'ble High Court of Bombay reported in 2010 (259) E.L.T. 662. Hence issue is no more res Integra, their appeals be allowed by setting aside the impugned orders. 2. On the other hand, ld. DR submitted that in the case of SKF Ltd., 2009 (239) E.L.T. 385 (S.C.), the Hon'ble Apex Court has held that interest is payable on....

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....pex Court or not. The DR submitted that they have made a proposal to file the appeal before the Apex Court but he is not aware of the status whether the appeal has been filed or not. If filed, what is the status in the Apex Court. We further find that in the case of SKF (supra), the facts are not similar to the facts in hand. In fact it is a case of provisional assessment and in the case of SKF th....