[Civil Appeal No. 5634 of 2008]. [Civil Appeal No. 5635/2008]. As a common question of law is involved in all these appeals, at the request of the learned counsel appearing for the parties, all the appeals were heard together and they are decided by this common judgment. The issue involved in all these appeals is with regard to the liability to pay interest under the provisions of Section 112 of the Finance Act, 2000 (hereinafter referred to as 'the 2000 Act'), which pertains to liability of the assessee to pay interest under the Central Excise Rules, 1944 (hereinafter referred to as 'the Rules'). The facts of Civil Appeal No.5634 of 2008 (Union of India and others vs. Maharaja Shree Umaid Mills) are taken into consideration for better understanding of the issue involved in all these appeals. All these appeals have been filed by the Union of India against the respondents under the Central Excise Act, 1944. The respondent-assessee, Maharaja Shree Umaid Mills, whose case is being considered, is a manufacturer of yarn and fabrics, which are covered under Chapters 52, 54 & 55 of the Schedule to the Central Excise Tariff Act, 1985. In the process of the manufacture of yarn and fabrics, the respondent-assessee uses High Speed Diesel Oil (hereinafter to as the 'HSD Oil') as fuel for generation of electricity i.e. power, with which manufacturing unit of the respondent is operated.
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