IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CEA No.95 of 2008 DATE OF DECISION: April 5, 2010 COMMISSIONER OF CENTRAL EXCISE, GURGAON ...PETITIONER VERSUS M/S KRISHAN TOYO LIMITED ...RESPONDENT CORAM: HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. PRESENT: MR. KAMAL SEHGAL, SR.STANDING COUNSEL FOR THE PETITIONER. NONE FOR THE RESPONDENT. ASHUTOSH MOHUNTA, J.(ORAL) The Revenue has impugned the order dated 1.1.2008, passed by the Customs, Excise & Service Tax Tribunal, New Delhi whereby the appeal filed by the assessee was accepted and it was held that the assessee is not liable to pay any interest under Section 11AB of the Central Excise Act, 1944. Mr. Sehgal, counsel for the Revenue submits that the assessee was liable to pay interest on amount of Rs.1,01,904/-. A perusal of the aforementioned order shows that amount of interest which would accrue would be few thousands only. As the amount involved is very meagre, therefore, we dismiss the appeal and the question of law, as posed in this appeal, is left open to be decided in some other appropriate case. (ASHUTOSH MOHUNTA) JUDGE April 5, 2010 (MEHINDER SINGH SULLAR) Gulati JUDGE