COMMISSIONER OF CENTRAL EXCISE Vs. TATA MOTORS LTD.

JUDGEMENT

(1.) IN these appeals filed by the Revenue, the short question to be considered is whether the respondent is liable to pay interest under Section 11AB on the differential amount of duty paid by them, for the period from the first date of the month following the month for which the assessment was finalized. There is no representation for the respondent. However, in a letter received today by the Registry from the respondent's counsel, they have prayed that the matter be transferred to Division Bench. They submit that certain appeals involving the same issue are pending before the Division Bench and, therefore, these appeals may also be transferred to that Bench. As no valid ground exists, I am inclined to dispose of the appeals on merits.

(2.) I have also come across the written submissions, styled as "cross objections", filed by the respondent, in these appeals. In these written submissions, the assessee has argued in support of the impugned order and has prayed for dismissal of the Revenue's appeal.

(3.) THE issue is no longer res integra as the same is already covered against the assessee by the following decisions of the Tribunal's Larger Bench: