Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 509 - AT - Central ExciseRecovery of the dues - attachment - dismissal of appeal on the ground that the appellants have not appealed against notice issued by the Bangalore Commissionerate - Held that: - once the demand of duty is confirmed, there is a statutory provision for recovery of interest on the confirmed demand in terms of Section 11AA/ 11AB then interest is unavoidably payable. Even for recovery of interest, no SCN is required As the statutory provisions mandate for payment of interest. The interest is piggyback of the duty demand, it goes hand in hand. Therefore, for the purpose of demand of interest no separate proceedings are required - appeal dismissed - decided against appellant.
|