TaxTMI 
TaxTMI 
2016 (12) TMI 26
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....ndent Shri B.L. Narsimhan, Advocate - for the appellant. Per. B. Ravichandran :- The appellants are aggrieved by the order dated 02/03/2010 of Commissioner (Appeals), Jaipur - II. The appellants are engaged in the manufacture of yarn and fabric liable to Central Excise duty. Certain investigations were carried out against the appellant for short payment of duty in 1998. During the course of inv....
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....tion starts after three months from the date of refund application. The said three months cannot start from the date of original application as it was not in the prescribed manner supported by documentary evidence. Further, it was held that there was no direction by the Tribunal regarding payment of interest. It was also held that the appellants filed claim for interest after six years of sanction....
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.... is submitted that there is no case for payment of interest to the appellant. 4. We have heard both the sides and perused the appeal records. The admitted fact is that the appellants deposited an amount of Rs. 2 crores during the course of investigation itself. Apparently, the same is considered, all throughout, as a deposited amount not a regular payment of duty. We note that the Hon'ble Supreme....
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....the order by the Tribunal till actual sanction. We find that the Original Authority categorically held that the amount of Rs. 2 crores is a pre-deposit amount, which was paid by the appellant at the investigation stage and the same has been considered as pre-deposit specifically vide interim order dated 06/07/2000 passed by the Tribunal. 5. In view of the above position, we find that the appellan....