- (1.) Heard Sri Piyush Agrawal for the appellant. Sri R.C. Shukla, Advocate, has appeared for the respondents. This appeal under Section 35G of the Central Excise Act has been filed against the judgment and order dated 26th of March, 2004 passed by the Customs, Excise and Service Tax Tribunal in appeal No. A/696/2004/NB (S.M.).
(2.) The Tribunal by the impugned order allowed the appeal filed by the appellant claiming the payment of interest on pre-deposit which was made before the Commissioner (Appeals). The Tribunal allowed the appeal directing for payment of interest at the rate prevailing at the time till the date of payment from 1st of July, 2000.
(3.) The order of the Tribunal by which the petitioner's liability was deleted, was passed on 31st of March, 2000. Copy of the order has been brought on record.;