TMI Blog2012 (11) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... tional. Decision of Apex Court in Commissioner v. SKF India Ltd. [2009 (7) TMI 6 - SUPREME COURT] followed. - E/212-215/2010 - 1315-1318/2011 - Dated:- 9-12-2011 - Shri P.G. Chacko, Dr. Chittaranjan Satapathy, JJ. [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. In this case, the issue is whether interest is payable for delayed payment of duty on amounts realized through supplementary invoices. The adjudicating Commissioner has held that interest in respect of delayed payment of duty is chargeable. He has come to the said decision respectfully following the decision of the Hon ble Supreme Court in the case of Commissioner v. SKF India Ltd. - 2009 (239) E.L.T. 385 (S.C.) which has settled the issue in this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and are dealt with differently. Section 11A, however allow the assessees in default in both kinds of cases to make amends, subject of course to certain terms and conditions. The cases where the non-payment or short payment etc. of duty is by reason of fraud collusion etc. are dealt with under sub-section (1A) of Section 11A and the cases where the non-payment or short-payment of duty is not intentional under sub-section (2B). 10. Sub-section (2B) of Section 11A provides that the assessee in default may, before the notice issued under sub-section (1) is served on him, make payment of the unpaid duty on the basis of his own ascertainment or as ascertained by a Central Excise Officer and inform the Central Excise Officer in writing about th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Bombay High Court, Aurangabad Bench, in its decision in the Commissioner of Central Excise, Aurangabad v. M/s. Rucha Engineering Pvt. Ltd., (First Appeal No. 42 of 2007) [2008 (223) E.L.T. 161 (Bom.)] that was relied upon by the Tribunal for dismissing the Revenue s appeal took the view that there would be no application of Section 11A(2B) or Section 11AB where differential duty was paid by the assessee as soon as it came to learn about the upward revision of prices of goods sold earlier. In M/s. Rucha Engineering the High Court observed as follows : It is evident that the Section (11AB) comes into play if the duty paid/levied is short. Both, the Commissioner (Appeals) and the CESTAT have observed that the Assessee paid the duty on its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd attracted levy of interest under Section 11AB of the Act. 15. for the reasons discussed above we set aside the judgments and orders passed by the Tribunal and the Commissioner (Appeals). We restore the order passed by the Assistant Commissioner in so far as charge of interest is concerned. On the facts of this case there is no question of imposition of any penalty. Hence, that part of the order of the Assistant Commissioner is set aside. 3. The ld. counsel for the appellants, during the course of arguments earlier, had placed reliance on the decision of the Hon ble Karnataka High Court in the case of Commissioner v. BHEL - 2010 (257) E.L.T. 369 (Kar.) which had distinguished the decision of the Hon ble Supreme Court on the ground th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
