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SUPREME COURT OF INDIA
Ashok Bhan, H.S. Bedi and V.S. Sirpurkar, JJ.
Union of India & Anr. - Appellants
Versus
Tata SSL Ltd. & Anr. - Respondents
Civil Appeal No. 7755 of 2001, C.A.Nos.7950-7951/2003; 6009/2004; 6676/2004; 7239/2004; and 7850/2004.
Decided On : 25-10-2007
Pre-deposit - Central Excise Act, 1944 - The court addressed the issue of whether the pre-deposit made as a condition precedent for the hearing of the appeals under the Central Excise Act, 1944 was refundable to the assessee with interest. The court referred to a previous judgment and a circular issued by the Central Board of Excise & Customs, and based on these, dismissed the appeals.
Fact of the Case:
The point in dispute was whether the pre-deposit made as a condition precedent for the hearing of the appeals under the Central Excise Act, 1944 was refundable to the assessee with interest.
Finding of the Court:
The court dismissed the appeals, leaving the parties to bear their own costs, based on the previous judgment and circular issued by the Central Board of Excise & Customs.
Issues: The main issue was the refundability of the pre-deposit with interest.
Ratio Decidendi: The court's decision was influenced by a previous judgment of the court and a circular issued by the Central Board of Excise & Customs, which allowed payment of interest on delayed refund of the pre-deposit.
Final Decision: The appeals were dismissed, and the parties were left to bear their own costs.
JUDGMENT :
1. The point in dispute in the present appeals is as to whether the pre- deposit made as a condition precedent for the hearing of the appeals under the Central Excise Act, 1944 was, on the assessee being ultimately successful, refundable to the assessee with interest. The said point is concluded by a judgment of this Court in the case of Commissioner of Central Excise, Hyderabad v. I.T.C. Ltd. (2005) 179 ELT 15 decided on 02nd December 2004. Moreover, subsequent to the said judgment, the Central Board of Excise & Customs has also issued a circular bearing No.802/35/2004-CX dated 08th December 2004 allowing payment of interest on delayed refund of amount of pre-deposit.
2. In view of what has been stated above, these appeals are dismissed leaving the parties to bear their own costs.
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