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2018 (2) TMI 1174 - AT - Central ExciseInterest on delayed payment of duty - whether the appellant is liable for payment of interest on delayed payment of nine days from 06.09.2013 to 14.09.2013 on ₹ 5,02,36,000/-? - Held that: - issue is no more res-integra in view of the decision of the Tribunal in the case of Trimurti Fragrances Pvt. Ltd. Vs. Commissioner of Central Excise, Delhi [2016 (2) TMI 718 - CESTAT NEW DELHI], where it was held that the third proviso to Rule 9, the duty was payable by the 5th of August, 2013. Duty was in fact paid on 27th July, 2013. There is therefore no delayed payment of duty warranting levy of interest under Section 11AA of the Act. The appellant failed to pay the duty on the due date i.e. 05.09.2013 and paid a part of the duty only on proportionate basis for running of the machine for the remaining days w.e.f. 16.09.2013 on 14.09.2013 - the Tribunal observed that failure to pay monthly duty by 5th day of the same month under Rule 9 of the Rules would not invite liability of interest as in the case of claim of abatement as the duty was paid in the same month. The demand of interest is set aside - appeal allowed - decided in favor of appellant.
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