2013 (12) TMI 671

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.... applicant filed application for condonation of delay of 15 days in filing the appeal. 2. After hearing both sides, we are satisfied with the reasons for condonation of delay. Accordingly, the delay is condoned. COD application is allowed. 3. The ld. advocate submits that they have filed stay application for waiver of interest of Rs.99,53,800/- including interest on CESS and penalty of Rs.10....

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.... Supreme Court in the case of CCE Pune Vs SKF India Ltd. - 2009 (239) ELT 385 (SC) has held that interest provision would apply even when deposit is made before issue of SCN. 5. After hearing both sides, we note that Section 11A (1) provides that any person chargeable with duty may, before service of notice, pay on the basis of his own ascertainment of such duty or the duty ascertained by the C....