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1996 (2) TMI 139

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....opose to state the facts leading upto this stage for the reason that there is a good amount of controversy as to correct factual situation between the counsel before us. Suffice it to say the following : 4.When a demand was raised by the authorities for payment of duty in accordance with the alleged provisional assessment, the assessee-manufacturer went to the Bombay High Court and obtained sta....

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....e is found due in any amount as a result of the order of the Tribunal in the said appeal, the assessee shall pay the said amount alongwith interest at the rate of 18% per annum from 19-6-1989 upto the date of payment - subject of course to the interim order, if any, by this Court. If, however,. the assessee is found entitled to refund of any amount as a result of the Tribunal's order in the said a....