GAZIABAD SHIP BREAKERS Vs. COMMISSIONER OF CUS., JAMNAGAR

JUDGEMENT

(1.) THE present miscellaneous application has been filed by the appellant on the ground that the order of the Assistant Commissioner quantifying the amount of interest in terms of Tribunals order No. A/829/WZB/AHD/2009, dated 16 -4 -09 [2009 (246) E.L.T. 478 (Tri.)] is not in accordance with the law inasmuch as he has quantified the interest @ 6% per annum instead of applying correct rate of 12%. As such, learned advocate submits that in terms of Rule 41 of CEGAT Procedure Rules, 1982, the Assistant Commissioner be directed to quantify the interest amount by applying the correct rate of interest in implementation of Tribunals above order.

(2.) AFTER going through the Tribunals order, we find that the only dispute which stand decided by Tribunal was the date from which the interest would be payable to the appellant. Having held that the interest would be payable from 12 -3 -06, the same was required to be re -quantified by the original adjudicating authority. There was no dispute resolved by Tribunal as regards correct rate of interest. On the other hand, we find that the Assistant Commissioner has implemented Tribunals order by granting interest amount from 12 -3 -2006. Further, he has dealt with the appellants claim as regards rate of interest being 12% per annum and has rejected the same on the ground that the rate of interest for delayed refund is 6% per annum as specified vide Notification No. 75/2003 -N.T., dated 12 -9 -03. He has passed a detailed order in an appealable form. If the appellant is aggrieved with the said order of the Assistant Commissioner, he is at liberty to challenge the same before appropriate authority i.e. Commissioner of Customs (Appeals), in accordance with the law. Inasmuch as neither rate of interest nor the notification discussed by the Assistant Commissioner was the subject matter of Tribunals order nor was there any direction by the Tribunal to grant interest @ 12% per annum, we find that the present application filed for implementation of Tribunals order cannot be allowed. The same is, accordingly, rejected.

(3.) THE Miscellaneous Application No. C/ORS/620/09 filed by the appellant M/s. Jai Jagdish Ship Breakers Pvt. Ltd, is on the same ground and for the same reason as discussed above. The Assistant Commissioner has granted refund to the appellant in terms of Tribunals order for the period starting from 26 -8 -04. Inasmuch as the rate of interest was never the subject matter when the Assistant Commissioner has passed a detailed order, we find no merit in the application and reject the same.