2014 (11) TMI 243

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..... the Revenue arises out Order-in-Appeal No.CPA/54/Th-I/04 dated 12.8.2004 passed by the Commissioner of Central Excise (Appeals), Mumbai-IV. 2. The brief facts of the case are that the respondent-assessee (M/s Spectra Industries Ltd.) are engaged in the manufacture of excisable goods such as parts of motor vehicles and parts of forklift. In the month of June, 2000, the respondent received capital .....

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..... 4.2001 to 24.1.2002. 2.2 Being aggrieved, the respondent had moved an appeal before the Commissioner (Appeals), who vide the impugned order has held that under Section 11AB, interest is payable by the person/manufacturer, who is liable to pay the duty. As the respondent-assessee in the facts and circumstances is not liable to pay duty, there can be no demand of interest and accordingly allowed th .....

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..... for the first fortnight the duty is payable by 15.6.2000, in the facts and circumstances, and not at the time of clearance of the goods. Further, there is no obligation cast on receiver of the goods to monitor the payment of duty by the manufacturer clearing the goods and accordingly, the contention of the Revenue is untenable and their appeal fit to be rejected. 5. Having considered the rival c .....

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