TMI Blog2015 (10) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... lity of the payment of interest under Section 11AB linked with sub section (2) or (2B) of Section 11A where the limitation is prescribed. In the present case, the demand notice was issued beyond the period of limitation as prescribed under Section 11A (2B) of the said Act and therefore the demand of interest could be not sustained. - Tribunal in the case of Gujarat State Fertiliser Co Ltd (2013 (9) TMI 581 - CESTAT AHMEDABAD) on the identical situation set aside the demand of interest as time barred. - impugned order to the extent of demand of interest is set aside. - Decided in favour of assessee. - Appeal No. : E/668/2012 - ORDER No. A/10501 / 2015 - Dated:- 16-2-2015 - Mr. P.K. Das, J. For The Appellant : Shri Jigar Shah (Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector of Customs, Madras vs TVS Whirpool Ltd - 1996(86)ELT.144 (Tri.) upheld by the Hon ble Supreme Court as reported in 2000(119)ELT A-177 (SC) b) Gujarat State Fertilizers Chem Ltd vs CCE, Vadodara - 2013(289)ELT.489 (Tri. Admd). 3. The Ld Advocate also submits that they have not utilised the credit and therefore the payment of interest would not arise. It is further submitted that the Adjudicating authority had categorically observed that there is no suppression of fact with intent to evade payment of duty and penalty under Section 11AC was dropped. 4. On the other, the Ld Authorised Representative on behalf of the Revenue reiterate the findings of the Commissioner (Appeals). He submits that the payment of interest is auto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said Act provides the Central Excise Officer in his opinion that the duty has not been paid by such person, then he shall proceed to recover such amount in the manner specified in this section, and the period of one year referred to sub section 1 shall be counted from the date of receipt of such information of payment. On plain reading of section 11 AB of the said Act, it is clear the interest of delayed payment of duty is arising on liability to pay the duty as determined under Sub Section (2) or has paid the duty under Section 11A. The Section 11A, (2B) provides the limitation to issue the notice within one year from the date of receipt of information of payment of duty. 6. In the present case, it is seen from the show cause notice t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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