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2009 (12) TMI 533 - AT - Central ExciseInterest on delayed payment of duty – assessee not liable to interest prior to 11-5-2001 - differential amount of duty was paid by the assessee under Section 11(2B) of the Act, interest thereon was liable to be recovered under Section 11AB of the Act for the period of delay - no reliance is placed on sub-section (2B) of Section 11A - no interest on duty can be levied under sub-section (1) for any period prior to 11-5-2001. The period of dispute in the instant case is 5-7-2000 to 15-5-2001, which, barring a few days, is covered by sub-section (2) of Section 11AB - penalty under Section 11AC was alleged in the show-cause notice – Held that: - authority impose a penalty on the assessee under the above provisions of law. This is the legal position clearly emerging from the Hon’ble Supreme Court’s judgment in Dharamendra Textile Processors (supra) and has been clarified in Rajasthan Spinning & Weaving Mills (supra). In the present case, as already noted, there is no allegation in the show cause notice for a penalty under Section 11AC and, therefore, the appellant has not made out a case for such a penalty on the respondent.
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