MARUTI UDYOG LTD. vs ASST.COMMNR.CENTRAL EXCISE GURGAON

The Supreme Court addressed the appeal concerning the liability for interest under the Central Excise Act, specifically referencing Section 35-L. The Court noted that while the appellant claimed an appeal was filed, it was not adequately presented before the National Commission, leading to the dismissal of that argument. Additionally, the Court acknowledged the issue of 'deficiency in service' raised by the appellant but chose not to adjudicate it due to lack of prior specific pleading, leaving it open for future determination. The appeals were disposed of without costs.