2008 (9) TMI 6

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....ber, 2001 and 31st March, 2003 respectively under Rule 57AC(7) of Central Excise Rules, 1944. 3. In this civil appeal we are concerned with Assessment Years 2001-02 and 2002-03. 4. Suffice it to state that the Respondent herein had filed Special Civil Application No. 12251 of 2005 before the Gujarat High Court seeking refund. Vide order dated 12th August, 2005 the High Court directed the Dep....

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....dicate that against the order passed by the Assistant Commissioner of Central Excise the respondent-assessee had not filed the statutory appeal against order denying interest but had moved the High Court directly by way of a writ petition. 8. This matter was argued for some time before us. Learned counsel Shri Lakshmi Kumaran, appearing on behalf of the respondents, on instructions, states that....