(Judgment of the Court was made by S.MANIKUMAR, J) This Appeal has been filed against the Final Order No.23 of 2009, dated 1/1/2009, passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Chennai.
2. The substantial question of law raised in the instant appeal is:-
“Whether on facts and circumstances of the case, the second respondent Tribunal is correct in holding that there is no provision in the statute for enabling recovery of interest in the case of delay in reversal/payment of duty relatable to inputs removed as such, when there is express provisions in Section 11 AB of Central Excise Act, 1944 read with Rule 12 of CENVAT Credit Rules, 2002, providing for recovery of interest when the conditions specified therein are satisfied?”
3. On this day, when the matter came up for hearing, Mrs.R.Hemalatha, learned Standing Counsel appearing for the Department submitted that on the basis of the instructions given in Circular No.I/10/10/2016 Legal, dated 21/3/2016, appellant department has instructed her to withdraw the appeal.
4. Placing on record the above submission, while dismissing the Civil Miscellaneous Appeal No.1939 of 2009, as withdrawn, substantial question of law raised is left open. No costs.
mvs.
Index : Yes/No Internet : Yes/No
To
(S.M.K., J.) (R.S.K.,J.) 6th October 2017 1. Customs Excise & Service Tax Appellate Tribunal South Zonal Bench Shastri Bhawan Annexe First Floor, No.26 Haddows Road Chennai 600 006.
S.MANIKUMAR,J & R.SURESH KUMAR,J mvs.
C.M.A.No.1939 of 2009 6/10/2017