2007 (10) TMI 75

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....o were engaged in the processing of man-made fabrics to pay interest for delay in payment of additional duty of excise under Additional Duties of Excise (Goods of Special Importance) Act, 1957. 2. I have heard both sides and find force in the submission of the appellant that although in the case of M/s. Parekh Prints and Others, the Hon'ble Delhi High Court by its Order as reported in 1992 (62)....

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....powered to award interest in the absence of Provisions in the Act or Rules for grant of interest, cited by the ld. Advocate for the appellants, is squarely applicable to the facts of this case. The decision in the case of Ujagar Textile Industries (P) Ltd. - 2006 (204) E.L.T. 582 (Tri. - Mum) relied upon by the ld. DR holding that interest liability is required to be upheld, is distinguishable for....