2011 (4) TMI 1273

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ORDER Revenue is in appeal against the judgment of the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad (hereinafter referred to as, "the Tribunal") dated 26th March, 2009 dismissing the Revenue's appeal, relying on several decisions of the Tribunal and those of the High Courts; including the one, in the case of The Commissioner of Central Excise, Aurangabad v. M/....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....side recovery of Rs. 6,63,434/- as interest from the respondent under Section 11AB of the Central Excise Act, 1944?" 3. Prima facie finding that the decision of the Bombay High Court in the case of Rucha Engineering Private Limited (supra) has been overruled by the decision of the Apex Court in the case of Commissioner of Central Excise, Poona v. SKF India Limited [2009 (239) E.L.T. 385 (S....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ply. 5. On the other hand, counsel for the Revenue submitted that the issue is concluded against the assessee by the Apex Court in the case of SKF India Limited (supra). 6. As we find that reliance was placed on the decision of the High Court which has been overruled by the Apex Court and we further find that as presented before us, other contentions were not dealt with, we are of ....