TMI Blog2015 (9) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... een paid by the appellant before their actual determination by the Adjudicating Authority as directed by the Tribunal in remand proceedings. Therefore, relying on the decision of AEON’S CONSTRUCTION PRODUCTS LTD. VS. CCE, CHENNAI reported in [2007 (5) TMI 404 - CESTAT, CHENNAI], we hold that appellant are not required to pay interest for the intervening period from the date of initial assessment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e procuring those under Chapter 10 Procedure without payment of duty/ concessional rate of duty. Initially duty demand was confirmed against the appellant for the period January 1997 to March 1998 and April 1998 to June 1999. The adjudication orders were passed. The appellant challenge those orders before this Tribunal on the ground that they are not required to pay duty of this FOI HPS. When the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the intervening period they are required to pay interest under Section 11AA of the Central Excise Act, 1944. The demand of interest was confirmed. Aggrieved from the said order appellant is before us. 2. Heard the parties. We have gone through the provisions of Section 11AA of the Central Excise Act, 1944 which is reproduced below :- Interest on delayed payment of duty - [Subject to the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from such date, then, such person shall be liable to pay interest under this section from the date immediately after three months from such date, till the date of payment of such duty. Explanation 1 : Where the duty determined to be payable is reduced by the Commissioner (Appeals), Appellate Tribunal or, as the case may be, the court, the date of such determination shall be the date on which a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is case duty has been paid by the appellant before their actual determination by the Adjudicating Authority as directed by the Tribunal in remand proceedings. Therefore, relying on the decision of AEON S CONSTRUCTION PRODUCTS LTD. VS. CCE, CHENNAI reported in 2007 (215) E.L.T. 464 (Tri. - Chennai), we hold that appellant are not required to pay interest for the intervening period from the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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