TMI Blog2013 (7) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... t made the full amount of duty confirmed, the question of quantifying the interest amount does not arise since the date of payment of duty is not known. Interest is a consequential liability and has to be discharged, whenever there is a default in payment of duty by the due date and, therefore, it cannot be said that in all cases of duty demand, the department should specify the interest amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant : Shri Prasad Paranjape, Adv. For the Respondent : Shri B S Meena, Addl. Commissioner (AR) Per: P R Chandrasekharan: The appeal arises from Order-in-Appeal No. PII/BKS/311/2003 dated 17/10/2003 passed by the Commissioner of Central Excise (Appeals), Pune- II. 2. Vide the said order the learned appellate authority upheld the order dated 27/02/2003 passed by the adjudicating aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce to the said order of the hon'ble High Court, the issue is taken up for consideration. 3. The learned counsel for the appellant submits that in the order of the original adjudicating authority, interest payable by the appellant under Section 11AB was not computed and communicated to the appellant and, therefore the appellant should be given the benefit of reduced penalty @ 25% from the date o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en specified in the said order. The interest liability accrues from the due date of payment of duty till such time the payment is made. Inasmuch as the appellant had made only part payment and have not made the full amount of duty confirmed, the question of quantifying the interest amount does not arise since the date of payment of duty is not known. Interest is a consequential liability and has t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... days from the date of issue of the said order the appellant would be eligible for reduced penalty of 25%. Thus, the appellant has already been given an opportunity of reduced penalty in the order-in-original itself. Hence, the question of giving the opportunity once again does not arise. The hon'ble apex Court in the case of Rajasthan Spinning Weaving Mills (supra) held that mandatory penalty u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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