2015 (10) TMI 1166

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....ri S.R. Dixit, Advocate For Respondent: Shri Lalatendu Patra, Authorised Representative Per : Mr. P.K. Das; These appeals are arising out of a common order and therefore, all are taken up together for disposal. 2. The appellants were engaged in the manufacture of Organic Chemicals classifiable under Chapter 29 of the Schedule to the Central Excise Tariff Act, 1985. Proceedings were ini....

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....rder No. M/14161-14162/2014 dated 23.09.2014, rectified the earlier order, reported in 2014-TIOL-1282-CESTAT-AHM, held that in view of the revenue neutrality, interest under Section 11AB of the Central Excise Act, 1944 for the clearances made before 11.05.2001, cannot be demanded from the appellants even though the demand were confirmed by invoking extended period. He submits that in view of the o....

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....f the Central Excise Act, 1944, appropriated the amount towards interest outstanding arising out of the other demand. In view of the decision, in the appellants own case vide Final Order dated 16.7.2014, as amended by Miscellaneous Order dated 23.9.2014, the appellants are entitled to get refund of interest appropriated by the adjudicating authority. We agree with the submissions of the learned Au....