TaxTMI 
TaxTMI 
2019 (5) TMI 1779
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....e respondent ORDER ANIL CHOUDHARY: In this appeal the appellant is seeking interest on the amount to be deposited which was made on 27.7.2013 by challan in compliance to the said order of this Tribunal dated 22.02.2013 under Section 35 F read with Notification no.24/2014-CE(NT) dated 2.08.2014. 2. The brief facts are contained in the order-in-original in the finding portion which are as follow....
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....l No.COMMISSIONER/RPR/CEX/84/2012 dated 31.10.2012 passed by the Commissioner of Customs & Central Excise, Raipur held that the demand against M/s.Akash Ispat Pvt. Ltd., Urla, Raipur (C.G.) is not maintainable and set aside the impugned order dated 31.10.2012. 9. From the facts narrated above and based on the examination of the documents enclosed by the party, I find that the amount claimed as r....
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....TAT referred stay order represents "pre-deposit" the clause of limitation is not applicable to this amount represented as "Pre-deposit". 11. As per Range officer verification report no recoverable arrears are pending for recovery against the party. In view of the above facts, discussion and legal matrix, I pass the following order." 3. Accordingly, the Asstt. Commissioner was pleased to sanct....
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....nted interest at the specified rate on the amount of pre-deposit w.e.f. 6.8.2014 to 31.07.2017 as per notification no.24/2014-CE (NT). The ld. Commissioner (Appeals) allowed the impugned order after taking notice of the pre-amended Section 35 FF, as it stood prior to 6.8.2014 which provides that "wherein the amount becomes payable after being successful appellate proceedings being part of the pre-....