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2020 (2) TMI 605 - AT - Central ExciseDemand of Interest - whether the Commissioner (Appeal) was justified in demanding interest along with the duty as determined by the Adjudicating authority? - HELD THAT:- The matter went upto the Hon’ble Supreme Court for the demand of duty in respect of the earlier period where the Hon’ble Supreme Court decided the case on merit in favour of the Revenue and set aside the penalties. Section 11AB deals with interest on delayed payment of duty. Sub Section (1) of Section 11AB provides that where any duty of excise has not been levied or paid etc. the person who is liable to pay the duty as determined under Sub-Section (2) or has paid the duty under sub Section (2) of Section 11A shall in addition to the duty, be liable to pay interest. The expressions “shall, in addition to the duty, be liable to pay interest” in Section 11AB(i) of the Act, 1944 as it stood during the relevant period make it clear that the liability to pay interest is linked with the delayed payment of duty as determined under Section 11A of the Act, 1944. The Commissioner (Appeals) proceeded on the basis of Section 11A(14) of the Act, 1944 which was not introduced, during the material period, but the Order of the Commissioner (Appeals) is required to be upheld, after analyzing Section 11AB of the Act 1944 as it stood during the relevant period. There are no reason to interfere the order of the Commissioner (Appeals) - appeal dismissed - decided against appellant.
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