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TMI Blog2011 (1) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... .4.2005 to 31.12.2005 through debit notes Nos.19A to 140A. As per Rule 6 of the Central Excise Valuation (Determination of Assessable Value) Rules, 2000, the assessee had to pay duty on the additional conversion charges collected from Ekadantha Synthetics, Bhiwandi as the amount collected over and above the value shown in the Central Excise invoices raised for clearance of the goods is includible in the transaction value as additional consideration of sale of the goods. When it was pointed out by the Audit Party, the assessee paid duty amount of Rs.8,13,984/- and Education Cess of Rs.16,280/- in RG23A Part II on 27.02.2007. When the assessee was required to pay interest for the delayed payment by the Range Officer vide his letter O.C.No.498 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Original to the extent that he has upheld the demand of duty, order for appropriation of amount, demand of interest but set aside the penalty imposed under Section 1 IAC of the Act. 5. The above Order-in-Appeal No.139/2010 dated 30.04.2010 was taken up for review by the Committee of Commissioners, who found the order not acceptable as the said Order-in-Appeal was not legal and proper. 3. The appellant-assessee has come in appeal against the impugned order of the lower appellate authority challenging the demand of interest and the Department has come in appeal against the very same order challenging waiver of the penalty. 4. Ms. Uma Maheshwari, learned Advocate appearing for the appellant-assessee states that the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... very same ground, penalty is imposable under Section 11AC. 6. After hearing both sides, I find that this is a not case of the type dealt with by the Hon ble Supreme Court in the case of CCE, Pune Vs. SKF India Ltd. 2009 (239) ELT 385 (SC) where extra amounts have been collected on the ground of escalation after a lapse of time and the duty has been paid. Even in those cases, the Hon ble Supreme Court held that interest is payable on the additional amount with effect from the date the duty was originally payable while holding that penalty was not leviable in such cases. The facts in this case are totally different. The appellants have collected additional amounts almost concurrently by issuing debit notes without raising second invoi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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