Maruti Udyog Ltd vs Asst.Commnr.Central Excise Gurgaon & ...

The Supreme Court declined to interfere with the appeals concerning minor claims of interest amounting to Rs. 6984 and Rs. 15309 at a rate of 12%. The appellant's argument regarding the filing of an appeal under Section 35-L of the Central Excise Act was acknowledged but not addressed due to its insufficient presentation before the National Commission. Additionally, the issue of 'deficiency in service' was left open for future determination as it was not specifically raised in prior proceedings.