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Commnr. of Central Excise, Bangalore Versus M/s. Toyota Kirloskar Motors, Blr.

2015 (10) TMI 2283 - SUPREME COURT

Short payment of excise duty - Interest u/s 11AB - Held that:- After the issuance of show cause notice, Order-in-Original was passed. However, the High Court set aside the Order-in-Original relying upon the judgment in the case of 'CCE, Mangalore v. .....

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n favour of Revenue. - Civil Appeal No. 2063/2007 - Dated:- 30-9-2015 - Mr. A.K. Sikri And Mr. Rohinton Fali Nariman, JJ For the Petitioner : Mr. A. K. Panda, Sr. Adv., Ms. Binu Tamta, Adv., Mr. Naik H. K., Adv., Mr. Rajiv Singh, Adv. And Mr. B. Kris .....

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the assessee, though belatedly. For this delayed period, the Revenue imposed interest under Section 11AB of the Central Excise Act, 1944 (hereinafter referred to as 'Act'). After the issuance of show cause notice, Order-in-Original was passe .....

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n of India and Others v. Dharamendra Textile Processors and Others' [2008 (13) SCC 369]. We further find that in the Order-in-Original passed by the Adjudicating Authority, the demand of interest was confirmed in the following manner: - It is the .....

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ct, 1944, reads as follows: Where any duty of excise has not been levied or paid or has been short-levied or erroneously refunded, the person, chargeable with the duty, may pay the amount of duty before service of notice on him under sub-section (1) .....

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arly states that For the removal of doubts, it is hereby declared that the interest under 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 determi .....

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