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2009 (12) TMI 767 - AT - Central ExciseLiability of interest - whether, u/s 11AA of the Act, the appellant is liable to pay interest on the amount of duty paid on 25-1-2007 and, if so, to what extent? - Held that: - the liability of assessee to pay interest on duty under the provisions of Sections 11AA and 11AB has been underlined by the Tribunal in Commissioner v. Orissa Concrete Products (India) Pvt. Ltd. [2000 (12) TMI 497 - CEGAT, KOLKATA], wherein it was held that interest on a confirmed demand of duty pending realization on 26-5-1995 was recoverable for the period after three months from such date till the date of realization of duty - appeal dismissed - decided against assessee.
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