2010 (5) TMI 359

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..... rder].- Heard both sides. 2. The Appellant filed this Appeal against the impugned Order whereby the demand of interest was confirmed in respect of the differential duty paid after the due date. The facts of the case are that the Appellant is engaged in the manufacture of excisable goods which are cleared to the Railways. The Appellant paid duty on the goods manufactured and cleared without taking .....

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..... ntral Excise Act. Hence, the demand of interest is rightly made. 5. I find that the provisions of Section 11AB of the Central Excise Act provides for interest on delayed payment of duty. Admittedly, the goods were cleared on a lower assessable value and subsequently, the Appellant paid the differential duty as per the correct assessable value of the goods. The provisions of Section 11AB of the Ac .....

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