TMI Blog2009 (12) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... atter was before the A.O., for fresh determination on which an order came to be passed on 22nd March, 2002 and consequently the duty came to be ascertained on 22nd March, 2002. Duty was paid on 17th July, 2002. Once the duty was ascertained on 22nd March, 2002 no interest could have been demanded under sub-section (1) of Section 11AA in view of sub-section (2) as inserted in Section 11AA on 11th May, 2001. The assesses are not liable to pay interest - appeal dismissed - decided against Revenue. - E/124/2003 and Cross Objection No. E/CO/66/2009 - 1899/2009 - Dated:- 9-12-2009 - Ms. Jyoti Balasundaram and Dr. Chittaranjan Satapathy, JJ. Shri V.V. Hariharan, Jt. CDR, for the Appellant. Shri K.S. Venkatagiri, Advocate, for the Res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tar Another v. Union of India Another reported in 2009-TIOL-659-HC-MUM = 2010 (250) E.L.T. 179 (Bom.). The relevant paragraphs 16, 17 and 18 of the High Court s order are reproduced herein below. 16. What is the effect, therefore, of the Original Order being set aside by the First Appellate Authority, by the Tribunal, by the High Court or by the Supreme Court. Section 11AA provides for interest in case a person is charged with duty under sub-section (2) of Section 11A and fails to pay such duty. In other words there must be duty which is ascertained which has to be payable. If the Original Order is set aside then there is no duty which is ascertained which is payable and consequently no interest would be payable. As noted earlier int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, gives the intent of the Legislature. The intent of the Legislature appears to be that in a case of increase of duty, the increased tax becomes payable not from the original date, but from the date on which it is increased and in the case of reduction it relates back to the first date. 18. What is the effect of setting aside the original order and remanding the matter for de novo consideration. Setting aside an order would mean that there is no order and a party is relegated to fresh adjudication. The stage of an adjudication cannot be said to be a determination. An adjudication will culminate in an order. That order would be the determination and/or ascertainment of duty. The relevant date for commencement of time the interest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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