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2019 (6) TMI 1560 - HC - Central ExciseInterest on delayed payment of duty - respondent’s contention is that the petitioner is liable to pay interest as per the rates applicable from time to time with effect from 12-9-1995 on the belated payment of duty - HELD THAT:- The petitioner paid duty, but they have not paid interest. Subsequently, when the matter was tested before the Hon’ble Apex Court in the petition filed by the petitioner and others, the Hon’ble Apex Court has held that the tarpaulin made-ups would not amount to manufacture, since the process does not bring into existence a new and distinct product with total transformation in original commodity and hence, the question of levying Excise Duty and consequently, claiming interest under Section 11AA of the Act is not acceptable. Appeal allowed - decided in favor of appellant.
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