TMI Blog2009 (3) TMI 833X X X X Extracts X X X X X X X X Extracts X X X X ..... y after appropriating an amount of Rs. 1,82,734/- being the interest payable by the appellant arising out of the Final Order No. 74/2005 dated 10-1-2005 of CESTAT. Aggrieved by such an appropriation, the appellant filed an appeal before the learned Commissioner (Appeals). The learned Commissioner (Appeals) also has upheld the Order-in-Original. Hence, this appeal. 3. The learned authorized representative appearing for the appellant would submit that the amount of interest which was appropriated by the Adjudicating Authority was never determined by the lower authorities at the first place. He would also submit that they have been asking the lower authorities to issue a show cause notice and pass an appropriate order for the demand of inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NT OF CENTRAL EXCISE E RANGE MYSORE O.C. No. 96/2005 dated 13-4-2005 To M/s. J.K. Industries Ltd. (Vikrant Tyre Main Plant) K.R.S. Road, Metagalli Mysore - 570 016. Gentlemen, Sub : C. Excise Final Order No. 74/2005, dated 10-1-2005 of CESTAT, Bangalore - Payment of interest - regarding. Please refer to the Final Order No. 74/2005, dated 10-1-2005 of CESTAT, Bangalore passed against the Order-in-Appeal No. 657/2000, dated 14-12-2000 of Commissioner (Appeals), Bangalore and also your letter reference No. C. Ex. 09/65, dated 29th/31st of March, 2005 addressed to the Asstt. Commissioner of Central Excise, Mysore-I division endorsing copy of to this office. In this connection you a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the Credit taken on Dealers invoice was disallowed. Even though we had the right to pursue the matter further, we have not filed further CA and thus debited the duty amount. It may please be noted that we had the right to pursue the matter and since the amount was less, we have not pursued the matter further. With regard to payment of interest on duty amount of Rs. 1,32,521/- it is submitted that the period of three months for payment of interest on delayed payment of duty starts from the date of determination of duty as held in MIRC Electronics Ltd. v. CCE, Mumbai-II, 2005 (66) RLT 941 (CESTAT-Mumbai) and a copy of the decision is enclosed for your reference. However, if the matter has to be pursued further, please issue a Show Cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re requested to pay an amount of Rs. 1,82,734/- being the interest on the duty amount of Rs. 1,32,521/- already paid by you. The details of the interest amount worked out is enclosed herewith. The proof of payment may be intimated to this office immediately. -Sd/- Superintendent of C. Ex., E Range, Mysore Encl: as above Copy to : The Asstt. Commissioner of C. Ex., Mysore-I Division. ANNEXURE Calculation of interest under Sec. 11AA of CEA, 1944 Period No. of Days Rate % Interest Amount (Rs.) 1-3-1998 to 28-2-2000 730 20 53,008 1-3-2000 to 12-5-2002 830 24 72,324 13-5-2002 to 31-3-2005 1054 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er sub-section (2) of Section 11A before the date on which the Finance Bill, 1995 receives the assent of the President, fails to pay such duty within three months from such date, then, such person shah be liable to pay interest under this Section from the date immediately after three months from such date, till the date of payment of such duty. Explanation 1. - Where the duty determined to be payable is reduced by the Commissioner (Appeals), Appellate Tribunal or, as the case may be, the court, the date of such determination shall be the date on which an amount of duty is first determined to be payable. Explanation 2. - Where the duty determined to be payable is increased or further increased by the Commissioner (Appeals), Appellate Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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