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2014 (10) TMI 124 - AT - Central ExciseInterest on differntial duty - whether the appellant would be liable to pay interest or not - Held that:- It is well settled law that the provisions of law, which were in force, during the relevant period, have to be adopted for deciding any disputed issue. Reference in this regard can be made to decision of the Tribunal in the case of CCE, Daman vs. Nirmala Dyechem reported in [2011 (3) TMI 771 - CESTAT, AHMEDABAD]. The provision of Section 11AB during the relevant period i.e. prior to 11.05.2001 were providing for interest payment only in those cases where duty of excise have not been levied or paid with intention to evade payment of duty on account of reason of fraud, collusion or any wilful mis-statement or suppression of facts. The Tribunal, while remanding the matter has already held that there is no suppression or any malafide on the part of the assessee and has extended the benefit of limitation as also penalty to the assessee. In such a scenario the provision of Section 11AB, as were in existence during the relevant period, would not get attracted inasmuch as the same related to payment of interest only in case of non payment of duty by reason of fraud, collusion or wilful mis-statement etc. Accordingly, while upholding the confirmation of duty, as not being contested by the appellant, in the present case, we set aside the confirmation of demand of interest - Decided in favour of assessee.
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