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TMI Blog2011 (9) TMI 873X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. ORDER With the consent of both sides, I dispense with pre-deposit in this case and take up the appeal for final disposal. 2. This appeal is directed against demand of interest on duty raised under Section 11AB of the Central Excise Act as also against penalty of Rs. 5000/- imposed under Rule 25 of the Central Excise Rules, 2002. The appellant had paid differential duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid at "places of removal" (Depots) within the statutory period and hence, the question of payment of interest thereon does not arise. In similar lines, the penalty also is questioned. As regards the interest on duty, the learned Counsel has claimed support from Chamundi Steel Castings (India) Ltd. v. CESTAT, Chennai [2009 (247) E.L.T. 116 (Mad.)]. 4. Per contra, the learned DR relies on C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al duty were made under intimation to the proper officer of Central Excise. If that be so, the assessee was working under sub-section (2B) of Section 11A of the Act. Explanations 2 & 3 to this sub-section are also relevant to this case : "Explanation 2. - For the removal of doubts, it is hereby declared that the interest under Section 11AB shall be payable on the amount paid by the person under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the penalty is set aside. 7. The Hon'ble Karnataka High Court's decision in Presscom Products case (supra) cited by the ld. DR is squarely in support of the above view taken in relation to interest on differential duty, though the Hon'ble Madras High Court's decision seems to support the appellant. This Bench of the Tribunal is bound by the view taken by the jurisdictional High Court. 8.& ..... X X X X Extracts X X X X X X X X Extracts X X X X
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