2022 (3) TMI 326

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....e appellant Shri Anupam Kumar Tiwari, Authorised Representative for the respondent ORDER The issue in this appeal is whether the Court below has rightly rejected the claim of interest on the amount of pre-deposit, as required under the provisions of Section 35FF of the Central Excise Act. 2. The brief facts of the case are that the search was conducted by the officers of DGCEI, Kanpur ....

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....Rs. 22,91,574/- alongwith interest and penalty and also proposing appropriation of proposed duty demand of Rs. 22,91,574/- from the amount of Rs. 50 lakhs. The Adjudicating Authority adjudicated the show cause notice on contest vide Order-in-original dated 11.10.2017 confirming duty of Rs. 22,91,574/- with interest and equal penalty. Thereafter, vide another order-in-original dated 29.01.2018 the ....

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....Excise Act. 4. Learned Counsel for the appellant urges that the interest or refund of pre-deposit is allowable under the provisions of Section 35FF of the Central Excise Act. Accordingly, there is mistake of law in the impugned order and accordingly, the same be set aside and appropriated interest may be allowed. 5. Learned Authorised Representative for the Revenue relies on the impugned ord....