TMI Blog2016 (1) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... ntal representative as to the interest liability arises when the demand is confirmed. We find that the show cause notice seeks to impose interest under provisions of section 11AB of the Central Excise Act 1944 and the adjudicating authority has also imposed the interest under the same section - provisions of Section 11AB came into the statute from 28 September 1996. Any interest liability on the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ared on behalf of the respondent. On perusal of the records we find that the appeal can be disposed of even in the absence of any representation from the respondent. 4. Heard the learned Departmental representative. 5. It is his submission that during the period 1993-94 to 1998-99 the respondent had cleared the goods by mis-declaring the same and had evaded the Central Excise duty. It is his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partmental representative as to the interest liability arises when the demand is confirmed. We find that the show cause notice seeks to impose interest under provisions of section 11AB of the Central Excise Act 1944 and the adjudicating authority has also imposed the interest under the same section. 5.2 The provisions of Section 11AB came into the statute from 28 September 1996. Any interest li ..... X X X X Extracts X X X X X X X X Extracts X X X X
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