UNION OF INDIA Vs. MAHARAJA SHREE UMAID MILLS

JUDGEMENT

(1.) Leave granted in SLP (C) No 28055 of 2008 and SLP (C) No. 938 of 2010.

(2.) As a common question of law is involved in all these appeals, at the request of the learned counsel appearing for the parties, all the appeals were heard together and they are decided by this common judgment.

(3.) The issue involved in all these appeals is with regard to the liability to pay interest under the provisions of Section 112 of the Finance Act, 2000 (hereinafter referred to as 'the 2000 Act'), which pertains to liability of the assessee to pay interest under the Central Excise Rules, 1944 (hereinafter referred to as 'the Rules'). The facts of Civil Appeal No.5634 of 2008 (Union of India and others vs. Maharaja Shree Umaid Mills) are taken into consideration for better understanding of the issue involved in all these appeals.