2014 (10) TMI 273

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.... for the Respondent. ORDER The appellant is a manufacturer of refined edible oil. The issue is whether the appellant is liable to pay interest on the duty amount of Rs. 1,66,220/- already paid by them or not. 2. Learned CA submits that in the case of very same commodity and on the very same issue, this Tribunal in the case of CCE, Indore v. Premier Industries Ltd. [2009 (248) E.L.T. 833 (T....

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....ospective effect and since the duty was levied with retrospective effect consequent upon amendment by Finance Bill 2005 there could not have been any short-levy or short-payment of duty prior to 13-5-2005. Learned AR has not been able to show whether any appeal has been filed against this decision. Further I also find that as submitted by the learned CA, the decision of the Hon'ble Supreme Court i....