KARNATAKA WOODS AND PLYWOODS Vs. UNION OF INDIA

JUDGEMENT

(1.) The correctness of the common order dated 12-2-2009 passed by the learned single Judge dismissing W.P. Nos. 26605 C/w 26603/2005 filed by the appellants herein is questioned in these appeals urging various grounds and praying to set aside the same and to allow the writ petitions.

(2.) The issue involved in these cases pertain to payment of interest on the delayed payment of arrears of excise duty under Section 11AA of the Central Excise Act, 1944 . According to the appellants, they are not liable to pay interest. The learned single Judge turned-down their plea by recording valid and cogent reasons after considering the rival legal contentions with reference to the order and dismissed the writ petitions.

(3.) It is not in dispute that order passed under Section 11-A of the Act in quantifying excise duty has attained finality. The appellants failed in their attempt even upto the Apex Court in challenging the order, which dismissed their Civil Appeal Nos. 3758-3767/2000 on 17-3-2005 [2008 (227) E.L.T. A30 (S.C.)]. Therefore, the learned single Judge has rightly held that it is not open to the appellants herein to contend that the order passed under Section 11-A of the Act is bad in law and therefore demand for payment of interest under Section 11-AA of the Act is also bad in law.