AJANTA ELECTRIC INDUSTRIES Vs. C.C.E., DELHI

JUDGEMENT

(1.) The Asst. Commissioner of Central Excise, MOD -IV, Delhi vide his order dt. 30.9.99 sanctioned the refund of Rs. 6,748.791 and Rs. 37,454.61 to the appellants and further permitted them to take the credit of these amounts in RG. 23A Part II account.

(2.) The party filed an appeal against this order before the Commissioner (Appeals), New Delhi requesting for the payment of interest for the delayed period in sanctioning the refund as per the provisions of Section 11BB of Central Excise Act, 1944. The Commissioner (Appeals) in her order agreed that the party was entitled to the interest on the refund amounts under the said provisions and consequently allowed the appeal of the party by way of directing the Asst. Commissioner of Central Excise to consider the request of the appellants for payment of interest on merits and pass the orders accordingly.

(3.) This is the second stage appeal filed by the party. I have heard Shri V.K. Gupta, Advocate for the appellants and Shri S. Kumar, JDR for the respondents. The ld. Counsel for the appellants submitted that the order passed by the Commissioner (Appeals) is incomplete and defective inasmuch as in spite of admitting that the appellants are entitled to the refund under Section 11BB, the matter is left to the Asst. Commissioner to consider the request of the appellants for payment of interest on merits and to pass an order accordingly. He, however, not much insisted on these contentions and requested that since the order passed by the Commissioner (Appeals) has not been complied with till date, the Asst. Commissioner should be directed to take action on the same within a specified period. I have considered these submissions. It is found that the order passed by the Commissioner (Appeals) is entirely in favour of the appellants and therefore, there would be on occasion for the appellants to feel aggrieved with any part of the same and to file an appeal against it. However, there seems to be some force in the submissions that though the order was passed by the lower appellate authority way back on 19.2.2001, but the compliance of the same has not yet been carried out by the Asst. Commissioner. The ld. Counsel however, is not able to state as to whether all the particulars relating to the claim of the interest on the impugned amounts have been furnished to the Asst. Commissioner. Keeping these facts in view, I direct the appellants to furnish all the particulars and the quantification of the amounts of the interest claimed by them to the Asst. Commissioner within one month from today and thereafter, the Asst. Commissioner shall pass suitable order on the same within a further period of three month in compliance of the order passed by the lower appellate authority.