KANAGA DURGA CLOTHERS (P) LTD. Vs. CCE.

JUDGEMENT

(1.) THE appellants had delayed paying duty for certain fortnights between 1.12.2002 and 31.3.2003. Interest on such amounts of duty was paid for a period upto 31.3.2003. The jurisdictional Superintendent of Central Excise, Thirunagar Range, issued a letter dated 4.9.2004 to the appellants demanding interest on the said amounts of duty from 1.4.2003 under Rule 8(3) of the Central Excise Rules, 2002, amounting to Rs. 3,66,360/ -. Against this demand the party preferred an appeal to the Commissioner (Appeals) and the latter rejected the appeal, for which the following reasons were stated:

(2.) IN the present appeal filed against the decision of the appellate Commissioner, reliance has been placed on the Tribunal's decision Shree Baidyanath Ayurved Bhawan Ltd. v. Commissioner , wherein a communication sent by a Superintendent of Central Excise demanding duty from the assessee was set aside on the ground that the demand was not preceded by issue of show -cause notice. The appellants have raised other grounds also against the impugned order. Learned Counsel for the appellants has produced a copy of the Superintendent's letter No. 476/2007 dated 3.4.2007 which was received by the appellants on 4.4.2007. This letter reads as under:

(3.) LEARNED SDR reiterated the findings recorded in the impugned order.