TMI Blog2011 (9) TMI 873X X X X Extracts X X X X X X X X Extracts X X X X ..... duty at depot was tacit admission of short-payment of duty at factory gate. The duty short-paid was self-determined by the assessee and voluntarily paid before issuance of any show-cause notice to them - assessee was working under sub-section (2B) of Section 11A of the Act - assessee has a liability to pay interest on the differential duty under Section 11AB. But Explanation 3 protects them from p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 25 of the Central Excise Rules, 2002. The appellant had paid differential duty of Rs. 15,36,812/- in respect of goods cleared from the factory to Kanpur Depot for the period from October, 2004 to September, 2007 and differential duty of Rs. 20,362/- in respect of goods cleared to Kolkata Depot for the period from September, 2006 to September, 2007. Department issued a show-cause notice on 30-12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 009 (247) E.L.T. 116 (Mad.)]. 4. Per contra, the learned DR relies on Commissioner of C. Excise, Bangalore v. Presscom Products [2011 (268) E.L.T. 344 (Kar.)] and submits that the appellant is liable to pay interest under Section 11AB of the Act inasmuch as the payments of duty were made under sub-section (2B) of Section 11A of the Act. He has also made an attempt to justify the penalty imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 11AB shall be payable on the amount paid by the person under this sub-section and also on the amount of short-payment of duty, if any, as may be determined by the Central Excise Officer, but for this sub-section. Explanation 3. - For the removal of doubts, it is hereby declared that no penalty under any of the provisions of this Act or the rules made thereunder shall be imposed in respe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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