2016 (2) TMI 1199

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....pellant. Shri B.B. Sharma, AR, for the Respondent. ORDER The only issue in this case is whether the appellant is entitled to interest during the period 13-4-2012 to 1-7-2014. It is very old matter and for the limited purpose of this appeal, every stage of development from the inception of the case need not be described. Paras 7.2.1 and Para 8 of the impugned order-in-appeal summarize the ....

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....2-4-2012. 2. Ld. Advocate for the appellant concedes that the impugned order in terms of which interest is to be given w.e.f. 13-10-1995 is acceptable and is not being contested. However, he contends that on the second issue, the appellant is entitled to interest between 13-4-2012 to 1-7-2014. Commissioner (Appeals) has held that as the amount was adjusted against the demand on 12-4-2012, ....