NRB BEARINGS LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE appellant has filed this appeal against the confirmation of demand of interest under Section 11AB on the duty confirmed.

(2.) THE short issue in this case before me is as to whether the appellant is liable to pay the interest on the duty confirmed or not.

(3.) ON the other hand, the learned DR submitted that the Apex Court in the case of Commissioner of Central Excise, Pune v. SKF India Ltd., 2009 (93) RLT 237 (SC) has held that interest is payable in all circumstances in delay of payments. Hence, there is no merit in the appeal and the same is to be dismissed.