2020 (10) TMI 1139

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....BY Mr. N. ANAND, ADV.)   JUDGMENT ALOK ARADHE J., This appeal under Section 130A of the Customs Act, 1962 (hereinafter referred to as the Act for short) arises from an order dated 06.02.2018 passed by the Customs, Excise and Service Tax Appellate Tribunal, Bangalore. 2. Brief facts leading to filing of this appeal are that assessee is 100% Export oriented unit engaged in the manufacture ....

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....erest on Rs. 80,51,536/- (Rupees Eighty Lakhs Fifty One Thousand Five Hundred and Thirty Six only). 3. Thus, from perusal of aforesaid submission, it is axiomatic that the dispute before the Tribunal pertained only to interest on an amount of Rs. 80,51,536/-. 4. When the matter was taken up today, learned counsel for the assessee pointed out that the assessee is entitled for the aforesaid amount....

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.... 5. We have considered the submissions made by learned counsel for the parties and have perused the record. The Central Board of Excise and Customs in exercise of statutory powers under Section 35R of the Central Excise Act, 1962 made applicable to service tax vide Section 83 of the Finance Act, 1994 and Section 131BA of the Customs Act, 1962, the Central Board of Excise and Customs had fixed the....