{"id":112020,"date":"2000-12-29T00:00:00","date_gmt":"2000-12-28T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/c-c-e-meerut-vs-ms-super-cassettes-industries-on-29-december-2000"},"modified":"2018-11-22T04:32:12","modified_gmt":"2018-11-21T23:02:12","slug":"c-c-e-meerut-vs-ms-super-cassettes-industries-on-29-december-2000","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/c-c-e-meerut-vs-ms-super-cassettes-industries-on-29-december-2000","title":{"rendered":"C.C.E. Meerut vs M\/S. Super Cassettes Industries &#8230; on 29 December, 2000"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">C.C.E. Meerut vs M\/S. Super Cassettes Industries &#8230; on 29 December, 2000<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2001 (138) ELT 838 Tri Del<\/div>\n<div class=\"doc_author\">Author: K Sreedharan<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>K. Sreedharan, J.<\/p>\n<p>1. These appeals have been filed out of time. Department has filed an application for condonation of delay in filing the papers. On hearing the ld. Counsel representing the Respondents, I feel that the Department has properly explained the delay. So, the delay caused in filing these appels is condoned. I take up the appeals on merit for disposal.\n<\/p>\n<p>2. In these four appeals filed by the Revenue, the question is regarding the propriety of the order passed by the Commissioner (Appeals) in awarding interest on the amount refunded because of the delayed payment. As a result of decision of Hon&#8217;ble High Court and the Tribunal, Department had to refund money to the assessee. Since the refund took place after a long lapse of time, they claimed interest. The (sic) to pay the interest. They took up the matter in appeal. Appellate Commissioner awarded interest for the period during which money was illegally detained by the Department. I do not find any ground to interfere with the said order passed by Commissioner (Appeals) which is strictly in tune with the provisions contained in Section 11BB of Central Excise Act, 1944.\n<\/p>\n<p>3. Appeals fail and are accordingly dismissed.\n<\/p>\n<p>(Pronounced and dictated in the Court)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi C.C.E. Meerut vs M\/S. Super Cassettes Industries &#8230; on 29 December, 2000 Equivalent citations: 2001 (138) ELT 838 Tri Del Author: K Sreedharan ORDER K. Sreedharan, J. 1. These appeals have been filed out of time. Department has filed an application for condonation of delay in filing the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-112020","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>C.C.E. Meerut vs M\/S. 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