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Madhuri Steels Versus Commissioner of Central Excise, Trichy

2015 (10) TMI 1696 - CESTAT CHENNAI

Demand of interest of confirmed duty u/s 11AA - period of limitation - Held that:- Demand has been confirmed by the adjudicating authority on 8.10.98 and 4.1.2000. The demand was confirmed under Section 11A of the Central Excise Act whereas appellants paid the amount only during 2004 and 2005 that too in installments. Appellant's contention that interest cannot be demanded beyond the period of one year is not justified as on perusal of letter issued by the Range Superintendent in OC No.268/2005 .....

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the provisions of Section 11AA of the said Act. - Since the SCN itself raises demand of Central Excise duty under Section 11A along with interest, there is no question of any further demand of interest. The Superintendent only quantified the interest as per the adjudication order. - Decided against assessee. - Appeal Nos. E/737 to 739/2005 - Final Order No.40647-40649/2015 - Dated:- 17-6-2015 - Shri R. Periasami, Technical Member, J. For the Petitioner : Shri M. Kannan, Advocate For the Respond .....

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Thereafter, appellants paid the entire excise duty. However, they have not paid the interest amount. The Range Superintendent of Central Excise informed them vide letter OC No.265/2005 & 268/2005 both dt.1.7.2005 that appellant has to pay interest on the amount already confirmed and paid by them. Against the letter of Range Superintendent, they filed appeal before Commissioner (Appeals) who rejected their appeal. On appeal before this Tribunal, the Tribunal vide Final order No.1130 to 1132/ .....

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s were restored. 3. Ld. Advocate for the appellant submits that Commissioner (Appeals) in his order has not passed detailed order but dismissed the appeals on the ground that the appellants have not filed appeal against OIO whereas the appellant filed appeal against letter of Superintendent and also dismissed on merits. He further submits that interest cannot be demanded beyond the time limit of one year whereas the Superintendent letter dated 1.7.2005 demanded interest. He relied on the Hon' .....

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edabad Vs Pepsi Cola India Mkg.Co. 2007 (8) S.T.R. 246 (Tri.-Ahmd.) (iii) Padmashri V.V. Patil SSK Ltd. Vs Commissioner 2008 (224) ELT A34 (SC) (iv) Bisleri International Vs CCE Chennai 2009 (241) ELT 556 (Tri.-Chennai) (v) CCE Vizag Vs Anam Electrical Mfg. Co. 2013 (294) ELT 434 (Tri.-Bang.) 5. After hearing both sides, I find that the demand has been confirmed by the adjudicating authority on 8.10.98 and 4.1.2000. The demand was confirmed under Section 11A of the Central Excise Act whereas app .....

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.98 was issued wherein the appellants have been asked to show cause before Asst. Commissioner of Central Excise as to why Central Excise duty of ₹ 3,68,850/- should not be demanded as per Section 11A of Central Excise Act with appropriate interest as per the provisions of Section 11AA of the said Act. Since the SCN itself raises demand of Central Excise duty under Section 11A along with interest, there is no question of any further demand of interest. The Superintendent only quantified the .....

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hat interest is chargeable once the demand is confirmed under Section 11A. Once the interest is charged in the original order, there is no discretion to waive the same. The relevant paragraph 10 of the High Court's order is reproduced as under :- "10. So far as interest u/s. 11AB is concerned, on reference to text of Section 11AB, it is evident that there is no discretion regarding the rate of interest. Language of Section 11AB(1) is clear. The interest has to be at the rate not below 1 .....

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