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2011 (1) TMI 1006 - AT - Central ExciseInterest and penalty - short payment of duty on the clearance made by the respondent without following the Rule 8 of Central Excise Rules, 1944 - liability to pay interest - Held that:- Force in the contention of assessee that the provisions of Section 11AB of the Act came into force with effect from 11.5.2001. Hence, no interest for the period prior to 11.5.2001 is payable by the respondent. The respondent is liable to pay interest for the period from 11th May 2001 to June, 2001 as per the show-cause notice. As there is no quantification of interest for the impugned period as per the impugned order, the matter is sent back to the adjudicating authority for the purpose of quantification of interest on short payment of duty paid by the respondent during the period 11th May, 2001 to June 01, after following the principle of natural justice.
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