TMI Blog2017 (7) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... rongly whereas in the present case the demand was confirmed u/s 11A. Interest u/s 11AB - Held that: - Once the demand of short payment of duty confirmed u/s 11A, interest u/s 11AB will inevitable get invoked therefore, the demand of interest is sustainable. Penalty - Held that: - demand is within the normal period and there is no intention of evasion of duty therefore penalty u/s 11 AC is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the differential duty, they have paid alongwith interest before issuance of show cause notice and the same was availed as Cenvat credit by their job worker. He submits that in the case of payment of differential duty in respect of removal of input as such in the appellant's own case this Tribunal set aside the interest and penalty which was reported as LG Electronics Pvt Ltd vs. Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmits that demand was confirmed against short payment of duty then imposition of penalty and demand of interest is inevitable. 4. I have carefully considered the submissions made by both sides and perused the record. 5. On perusal of Order-in-original, I find that demand was confirmed under Section 11A and interest was demanded under Section 11 AB. The judgment of appellant's own cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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