VISTEON AUTOMOTIVE SYSTEMS (INDIA) PRIVATE LIMITED Vs. ADDITIONAL COMMISSIONER OF CENTRAL EXCISE, CHENNAI

JUDGEMENT

(1.) These appeals have been filed under 35 G of the Central Excise Act, 1944, whereby, challenge is laid to the final order dated 04.03.2010, passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai.

(2.) In both these appeals, the learned counsel for the appellant concedes, that the sole question, which arises for consideration, is, as to the date, when, the period for payment of interest under Section 11 AB of the Central Excise Act, 1944 would commence.

(3.) The appellant, in these cases, by virtue of a supplementary invoice raised on its customers, received further consideration. Admittedly, excise duty was paid by the appellant, even on the additional consideration.