IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- CENTR.EXCISE APPEAL No. 38 of 2007 UNION OF INDIA V/S M/S J.K.CEMENT WORKS GOTAN & ANR. Mr. RISHABH SANCHETI & Mr. VK MATHUR, for the appellant / petitioner Mr. ANJAY KOTHARI, for the respondent Date of Order : 26.11.2008 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI KISHAN SWAROOP CHAUDHARI,J. ORDER ----- The controversy involved in the present case is covered by the judgment of this Court dated 26.3.2008 rendered in bunch of appeals led by Central Excise Appeal No.2/2005 “Rajasthan Texchem Ltd. Vs. Union of India” reported in 2008 (229) ELT (Raj.) 50. Accordingly, for the same reasons this appeal is dismissed by deciding the issue in favour of the assessee, and it is held that under Section 112(2)(b) interest can be levied only after 30 days from the date of determination. Since in the present case, the amount was already paid much before determination, therefore, no liability could be fastened against the assessee. ( KISHAN SWAROOP CHAUDHARI ),J. ( N P GUPTA ),J. /tarun/