{"id":7673,"date":"2005-07-26T00:00:00","date_gmt":"2005-07-25T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-shalimar-paints-ltd-on-26-july-2005"},"modified":"2018-09-12T13:07:16","modified_gmt":"2018-09-12T07:37:16","slug":"commissioner-of-central-excise-vs-shalimar-paints-ltd-on-26-july-2005","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-shalimar-paints-ltd-on-26-july-2005","title":{"rendered":"Commissioner Of Central Excise vs Shalimar Paints Ltd. on 26 July, 2005"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Calcutta<\/div>\n<div class=\"doc_title\">Commissioner Of Central Excise vs Shalimar Paints Ltd. on 26 July, 2005<\/div>\n<div class=\"doc_bench\">Bench: M Bohra<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>M.P. Bohra<\/p>\n<p>1. Heard Shri J R Madhiam, Ld.JDR for the Appellants-Revenue and Shri P K Das, ld.Advocate for the respondents.\n<\/p>\n<p>2. Shri Madhiam submits that in the present case, the Commissioner (Appeals) upheld the claim of the respondents for payment of interest on late refund of predeposit on the strength of the provisions of Section 11BB of Central Excise Act, 1944. He submits that no such provisions exists. The interest on predeposit is not payable. He relies on the decision rendered in the case of Akai Impex Ltd. v. Commissioner of Customs, Mumbai  . He, therefore, submits that the appeal may be allowed.\n<\/p>\n<p>3. Shri Das submits that the Board of Central Excise &amp; Customs has directed to pay the interest on predeposit after the Courts, Order if the payments are not made within three months. He submits that the Hon&#8217;ble Supreme Court in the case of Commissioner of Central Excise, Hyderabad v. ITC Ltd. reported in 2005 (179) ELT 15 (SC) has held that the interest on delayed refund of predeposit is payable at the rate of 12%. He, therefore, submits the appeal may be dismissed.\n<\/p>\n<p>4. Heard both sides. The Hon&#8217;ble Supreme Court in the case of ITC Ltd. referred to above has held that the interest is payable on delayed refund of predeposit at the rte of 12%. The Departmental Revenue has also issued a Circular No. 802\/35\/2004-CX dated 8.12.04 and directed the Commissioner concerned that the similar matter pending before the Hon&#8217;ble High Court must be withdrawn and the compliance reported. The Board has also decided to implement the CESTAT&#8217;s Order already passed for payment of interest and the interest payable shall be paid forthwith. In view of the order passed by the Commissioner (Appeals) is in consonance with the direction given by the Board and the judgment rendered by the Hon&#8217;ble Apex Court. The appeal filed by the Revenue has no merits and deserves to be dismissed. Consequently, I dismiss the appeal.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Calcutta Commissioner Of Central Excise vs Shalimar Paints Ltd. on 26 July, 2005 Bench: M Bohra ORDER M.P. Bohra 1. Heard Shri J R Madhiam, Ld.JDR for the Appellants-Revenue and Shri P K Das, ld.Advocate for the respondents. 2. Shri Madhiam submits that in the present case, the Commissioner [&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":[1],"tags":[],"class_list":["post-7673","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Central Excise vs Shalimar Paints Ltd. on 26 July, 2005 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-shalimar-paints-ltd-on-26-july-2005\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Central Excise vs Shalimar Paints Ltd. on 26 July, 2005 - Free Judgements of Supreme Court &amp; 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