2023-VIL-956-CESTAT-KOL-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Payment of interest on differential duty demand confirmed in a revenue neutral situation - whether interest is payable on the demand of Central Excise duty which has been held to be revenue neutral – HELD - it is an admitted fact that it is a case of revenue neutrality, which means whatever duty has been paid by the appellant and the same is entitled as cenvat credit to the appellants themselves - No interest is payable when the situation is revenue neutral, accordingly, the demand of interest is set aside - the appeal filed by the appellant is allowed - Central Excise Appeal No.914 of 2011 - Demand of duty on the ground that the assessable value of the goods cleared to job workers ought to be computed in terms of Rule 8 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 r/w Section 4(1)(b) of the Central Excise Act, 1944 – Refund claim of duty paid - HELD - The matter was adjudicated and the demand of duty was confirmed. The said order was challenged before this Tribunal and this Tribunal vide Order dated 11.06.2007, held that the appeal filed by the appellant for recovery of demand of duty was dismissed as non-maintainable and the said part of the order of this Tribunal was never challenged by the appellant - as the order of the Tribunal was never challenged by the appellant qua confirmation of demand of duty, the refund claims are not maintainable. Accordingly, the same are rejected - the appeal filed by the appellant is dismissed
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