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2009 (10) TMI 257 - HC - Central ExciseInterest-Relevant date- delay in payment of duty- Adjudication order in its first round passed on 14.6.1993. sub-section (2) of section 11AA inserted in Central Excise Act, w.e.f. 11.5.2001. De novo order after remand passed on 22.3.2002. Demand for interest arises only from final order of determination. Legislative intent that when duty is increased then increased duty payable from date of increase and not from original date while for reduction, first date to be taken. Once order set-aside and matter remanded, no duty payable. Duty determined/ascertained in the present case on 22.3.2002 and the same paid on 17.7.2002. Interest not demandable under sub-section(1) of section 11AA. effect of setting aside of original order and remanding matter for de novo consideration. Setting aside an order means there is no order and party relegated for fresh adjudication. Stage of adjudication cannot be said to be determination. An adjudication will culminate in an order and such order would be determination and/or ascertainment of duty. original order if set aside, no duty is payable and consequently no interest payable. ascertained amount of duty necessary for interest liability. If there isno ascertained duty there is no question of compensating the state by interest.
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