CCE Vs. GTS ALLOYS PVT. LTD.

JUDGEMENT

(1.) THESE two appeals are filed against the Orders -in -Appeal No. No. 289/2007 -CE dt. 20/12/2007 and No. 9/2008 -CE dt. 30/1/2008.

(2.) NONE appeared for the respondent. Heard ld. Jt. CDR and perused records.

(3.) WE have considered the submissions by both sides and perused the records. On perusal of the records, we find that the ld. Commissioner (Appeals) has set aside the interest liability imposed on the respondents by the adjudicating authority on the ground that provisions of Section 11AB are not invokable for the differential duty paid on the revision of prices. We find that the issue is now squarely covered by the judgment of the Hon'ble Supreme Court in the case of SKF India Ltd. (supra).