2009 (8) TMI 921

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..... for the Respondent. ORDER After examining the records and hearing both sides, we find that the appellant had paid the: correct amount of duty (Rs. 88,28,697/-) long before the issue of the relevant show-cause notice, a fact which is not in dispute. In adjudication of the show-cause notice, the Id. Commissioner appropriated the above payment towards demand of duty under Section 11A of the Centra .....

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..... o Rs. 8,57,232/- for the period June 2001 to January 2002. Section 11AA did not operate beyond 11-5-2001, the date on which the Finance Act, 2001 came into force. Section 11AB started occupying the field from that date. It, therefore, appears that, the Superintendent applied Section 11AA for the period upto May 2001 and Section 11AB for the subsequent period. Nevertheless, the Commissioner demande .....

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