Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (6) TMI 8 - AT - Central ExciseMonetary amount involved in the appeal - demand of Interest - HELD THAT:- I have to agree with the contentions of the Learned Consultant as to the appeal being hit by the National Litigation Policy. Admittedly, there is no demand of any duty in the case on hand, 2nd proviso to Rule 9 mandates payments of duty and fail to do so in full or partly attracts interest under Section 11AB on the balance amount outstanding for the defaulted period. Discernibly, there is no such balance amount outstanding or even a part thereof, to be paid, which only points out that there is no default. Thus, when there is no charge of duty in the first place, independent charge of interest cannot sustain. Hence, there cannot be any substantial question of law. The interest demanded originally and dropped thereafter vide Order-in-Original, is ₹ 14,44,026/- which is below the threshold limit for filing Revenue’s appeal as per the National Litigation Policy - appeal dismissed being not maintainable.
|