L.S. NALWAYA AND CO. Vs. CCE

JUDGEMENT

(1.) Final Order No. 396/06 -SM Branch

(2.) THIS appeal is directed against the order is appeal dated 02/10/2004 wherein the Commissioner (Appeals) has upheld the order in original wherein interest was imposed and confirmed against the appellants.

(3.) THE learned Advocate appearing for appellant submits that the Service Tax dues were paid by the appellants on 11/06/2003 & 18/6/2003. He fairly submits that the time limit granted by the Hon'ble High Court expired on 15/10/2002. It was submitted that the Hon'ble High Court had left open the issue of imposition of interest to the authorities. He submits that the interest levied by the department is for the whole period for which the Service Tax was not paid by the appellant. It was his submission that as there was interlocutory stay for the imposition and recovery of the Service Tax dues. The interest sought to be recovered was also covered in the said order and hence no interest is liable to be charged for the whole period up to 15/10/2002. He relies upon the following decisions for the said proposition: