Cce, Madurai Vs. M/S. Rayalaseema Concrete Sleepers (P) Ltd. - Court Judgment |
| Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai |
| Mar-04-2010 |
| Appeal No. E/53 of 2009 |
| THE HONOURABLE DR. CHITTARANJAN SATAPATHY, TECHNICAL MEMBER |
| Cce, Madurai |
| M/S. Rayalaseema Concrete Sleepers (P) Ltd. |
| Shri C.Rangaraju, SDR for the Appellant |
the respondents are not present despite notice. there is also no adjournment request. heard the learned sdr shri c. rangaraju. he states that the authorities below have dropped the demand of interest on amounts paid through supplementary invoice. he states that the interest in such cases is payable in view of the decision of the hon’ble supreme court in the case of cce, pune vs. skf india ltd. - 2009 (239) elt 385 (sc). the learned sdr further states that the interest amount has also not been quantified by the authorities below. as such, the impugned orders are set aside and the matter is remanded to the original authority for passing a fresh order applying the ratio of the said decision of the hon’ble supreme court. he shall give a reasonable opportunity of hearing to the respondents before passing a fresh order particularly in regard to quantification of the interest amount. the department’s appeal is allowed by way of remand.
The respondents are not present despite notice. There is also no adjournment request. Heard the learned SDR Shri C. Rangaraju. He states that the authorities below have dropped the demand of interest on amounts paid through supplementary invoice. He states that the interest in such cases is payable in view of the decision of the Hon’ble Supreme Court in the case of CCE, Pune Vs. SKF India Ltd. - 2009 (239) ELT 385 (SC). The learned SDR further states that the interest amount has also not been quantified by the authorities below. As such, the impugned orders are set aside and the matter is remanded to the original authority for passing a fresh order applying the ratio of the said decision of the Hon’ble Supreme Court. He shall give a reasonable opportunity of hearing to the respondents before passing a fresh order particularly in regard to quantification of the interest amount. The Department’s appeal is allowed by way of remand.