TMI Blog2008 (12) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. As per the provisions of Section 11AB as it existed prior to 11-5-01, interest was not payable when short payment of duty had not occurred owing to fraud, collusion, willful mis-statement or suppression of facts or contravention of any other provisions of the Act or Rules with intent to evade payment of duty was determined under sub-section 2 of Section 11A. Therefore, the demand of interest of Rs. 3,51,303/- relating to the period June, 2000 to April, 2001 is held to be unsustainable. - E/880/2006 - 1434/2008 - Dated:- 15-12-2008 - Shri P. Karthikeyan, Member (T) Shri M.N. Bharathi, Advocate, for the Appellant. Shri M.K.A.K. Mohiddin, JDR, for the Respondent. [Order].- During the period July, 2000 to March, 2004, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was not levied or paid or was short levied or short paid by reason of fraud, collusion or willful mis-statement, suppression of facts or contravention of any other provisions of the Act or the Rules with intent to evade payment of duty. In the instant case, there is no allegation that short payment of duty had occurred owing to fraud, collusion or willful mis-statement, suppression of facts or contravention of any statutory provisions with intent to evade payment of duty. Therefore, the demand of interest for the period prior to May, 2001 is not sustainable. He also submits that in terms of the apex court's judgment in CCE v. Rashtriya Ispat Nigam Ltd. reported in 2004 (163) E.L.T. A53 (S.C.), when duty is deposited prior to issue of sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f section 11A till the date of payment of such duty:" Section 11A(2B) referred in Section 11AB reads as follows. "(2B) Where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded, the person, chargeable with the duty, may pay the amount of duty [on the basis of his own ascertainment of such duty or on the basis of duty ascertained by a Central Excise Officer] before service of notice on him under sub-section (1) in respect of the duty, and inform the Central Excise Officer of such payment in writing, who, on receipt of such information shall not serve any notice under sub-section (1) in respect of the duty so paid:' The above provisions of Section 11AB and Section 11A(2B) came in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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