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2013 (11) TMI 1416 - CESTAT BANGALOREDemand of Interest on differential duty - Non observance to the provisions of Rule of central excise rules – Held that:- Following Hindustan Insecticides Ltd. Vs. CCE&ST(LTU) [2013 (3) TMI 456 - CESTAT NEW DELHI ] - The interest under Section 11AB on a duty demand confirmed under Section 11A(2) or self-admitted/self-ascertained duty liability under Section 11A(2B) or for delay in payment of duty self-assessed under Rule 6 of Central Excise Rules, 2002 by the due date prescribed under Rule 8 ibid is sum due to the Government, which is recoverable under Section 11 of the Central Excise Act, 1944 and for which there is no limitation period. The show cause notices issued in these cases, even if invoking Section 11A, have to be treated as mere communication to the assessees for recovery of interest under Section 11 - the appellant has not been able to make out a case in favour of the them – Decided against Assessee.
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