TMI Blog2009 (12) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... ions 11AA and 11AB has been underlined by the Tribunal in Commissioner v. Orissa Concrete Products (India) Pvt. Ltd. [2000 (12) TMI 497 - CEGAT, KOLKATA], wherein it was held that interest on a confirmed demand of duty pending realization on 26-5-1995 was recoverable for the period after three months from such date till the date of realization of duty - appeal dismissed - decided against assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fit of the said exemption notification was not admissible. The order of adjudication eventually came to be final and binding on the assessee. The assessee paid a part of the duty amount during the period February to December, 1985. The balance amount of duty (Rs. 32,000/-) was paid only on 25-1-2007. Meanwhile, Section 11AA was enacted by Parliament with effect from 26-5-1995. The Department invok ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djudication casting a duty liability on the appellant but not fully honoured by them was in force. An amount of Rs. 32,000/- was remaining unpaid by the assessee when the above penal provision came into force. The said amount of duty was paid on 25-1-2007 only. Obviously, the mandatory provision of Section 11AA were in force against the assessee from 26-5-1995 till the date of payment of duty. How ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -82-SC-CX = 2009 (239) E.L.T. 385 (S.C.). I also note that a similar case was considered by this Tribunal in Commissioner v. Orissa Concrete Products (India) Pvt. Ltd. - 2001 (133) E.L.T. 787 (Tri.-Kolkata), wherein it was held that interest on a confirmed demand of duty pending realization on 26-5-1995 was recoverable for the period after three months from such date till the date of realization o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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