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P.K.DAS
Rishab Velveleen Ltd. – Appellant
Versus
Commissioner of Central Excise, Meerut-I – Respondent
Per P.K. Das : Heard both sides and perused the record.
2. The applicant filed these applications for waiver of pre-deposit of interest of Rs. 4,41,399/-. The issue involved in this case is the relevant date for payment of interest against the refund claim.
3. The learned advocate relied upon the decision of the Hon'ble Allahabad High Court in the case of Hello Minerals Water (P) Ltd. Vs. Union of India - 2004 (174) ELT 422 (All.) and the larger Bench decision of the Tribunal in the case of Rama Vision Limited Vs. CCE, Meerut - 2004 (63) RLT 362 (CESTAT-LB.)=2004 (170) ELT 13 (Tri.-LB).
4. The learned D.R. on behalf of the Revenue relied upon the decision of the Tribunal in the case of Indore Malwa United Mills Ltd. Vs. CCE, Indore - 2007 (79) RLT 574 (CESTAT-Del.) following the decision of the Kolkata High Court.
5. I find that there is a contradictory view of the different Courts. As such, I find that the applicant is able to make out a prima-facie case for waiver of pre-deposit of entire amount of interest. Therefore, the requirement of pre-deposit of interest is waived till the disposal of the appeal. The application stands disposed of accordingly.
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