Commissioner of Central Excise, Coimbatore Vs. Indo Shell Cast (P) Ltd.

Commissioner of Central Excise, Coimbatore vs indo Shell Cast (P) Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai Decided Apr 27, 2010

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Citation: sooperkanoon.com/943677
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
Judge: The Honourable Ms. Jyoti Balasundaram, Vice President
Decided On: Apr 27, 2010
Case Number: Appeal No.E/381 of 2009
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Commissioner of Central Excise, Coimbatore

Advocate Shri T.H.Rao, SDR

Respondent

indo Shell Cast (P) Ltd.

Excerpt

the issue in dispute in the present appeal, namely, as to whether there can be a demand for interest on delayed payment of differential duty on account of price variation stands settled against the respondents herein by the apex court’s decision in the case of cce pune vs skf india ltd., [2009 (239) elt 385 (sc)]. following the ratio of the above decision, i set aside the impugned order and allow the appeal holding that the assessees be held to be liable to pay interest.

Full Judgment

The issue in dispute in the present appeal, namely, as to whether there can be a demand for interest on delayed payment of differential duty on account of price variation stands settled against the respondents herein by the apex court’s decision in the case of CCE Pune Vs SKF India Ltd., [2009 (239) ELT 385 (SC)]. Following the ratio of the above decision, I set aside the impugned order and allow the appeal holding that the assessees be held to be liable to pay interest.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Chen... Same Parties Commissioner of Central Excise, Coimbatore vs indo Shell Cast... Same Subject Service Tax Same Judge The Honourable Ms. Jyoti Balasundaram, Vice President