N.K.JAIN, P.THANGAVEL
Commissioner of Central Excise, Chennai – Appellant
Versus
Calcutta Chemical Company Limited – Respondent
The Order of the Court is as follows :-
This writ appeal has been filed against the order dated 7-3-2000, passed in W.P. No. 14851/2000 whereby the learned single Judge has directed the appellants-Department to pay the interest on the pre-deposit amount, at the rate of 18% p.a. from the date of the order of CEGAT i.e. 2-9-1999 till actual payment made on 14-9-2000.
2.In the instant case, against the demand made by the appellants-Department, the respondent-Company has filed an appeal before the Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as "CEGAT"). The "CEGAT" directed the respondent-Company to pay a sum of Rs. 30 lakhs as pre-deposit for entertaining the appeal. The respondent-Company has also paid the said amount. Ultimately, the appeal was allowed in favour of the respondent-Company on 2-9-1999 and the demand was set aside. In spite of the repeated requests made by the respondent-Company, the pre-deposit amount was not repaid by the Department. Therefore, the respondent-Company has filed the writ petition. But, during the pendency of the writ petition the entire pre-deposit amount was repaid on 14-9-2000, without interest.
3.The learn
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