2008 (7) TMI 692

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..... Central Excise Act for the period from the date immediately after the date of expiry of three months from the date of enactment of the provision to the date of payment of duty, on a similar set of facts - appeal allowed - decided in favor of appellant. - E/973/2001 - 674/2008 - Dated:- 8-7-2008 - S/Shri P.G. Chacko, P. Karthikeyan, JJ. REPRESENTED BY : Shri V.V. Hariharan, JCDR, for the Ap .....

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..... 7, the assessee paid the duty in 2 instalments. Subsequently, in a show-cause notice, the department demanded interest on duty from the assessee under Section 11AA ibid. This demand was also contested. In adjudication, the original authority confirmed the demand of interest and called upon the party to pay the same. In an appeal filed by the aggrieved party, ld. Commissioner (Appeals) held in thei .....

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