Gujarat Court July 2012 Judgments

Madura Coats Private Limited Vs. Commissioner of Central Excise

Court: Gujarat

J.N. Patel, C.J. This is an application seeking clarification and/or modification of the judgment and order dated August 12, 2011 passed by this Court (Honble Justice Bhaskar Bhattacharya and Honble Justice Dr. Sambuddha Chakrabarti) in CEXA No.1 of 2008. It is the case of the petitioner that it had preferred an appeal under Section 35G of the Central Excise Act, 1944 against the order dated June 15, 2007 passed by the Customs, Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata (hereafter the the Tribunal) in Excise Appeal bearing No. EDM-641 of 2006 in so far as the Tribunal did not pass any direction for payment of interest in spite of holding that the petitioner was entitled to refund of the sum of Rs. 14.98 crore. The appeal was admitted by this Court on May 5, 2011 for hearing on the substantial question of law as to whether the Tribunal below committed substantial error of law in not passing any direction for payment of interest in favour of the appellant in spi...