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2011 (4) TMI 1064 - AT - Central ExcisePayment of interest under Section 11AB of the Central Excise Act, 1944 on the delayed payment of duty – Held that:- appellant had applied for single registration, which was denied to them initially and subsequently after the order of this Tribunal, which was upheld by the Hon’ble High Court, they were granted single registration in 2007. If the single registration were granted initially itself, the appellant would have been eligible for the benefit of Notification No. 67/95-C.E. and there will not be any requirement of payment of differential duty, appellant had already deposited the amount of duty confirmed, appellant had made out a prima facie case for waiver of interest on the duty demanded, stay of recovery of interest, on the duty demanded and paid, during the pendency of this appeal
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