TMI Blog2007 (4) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs (Appeals), Aurangabad dated 18-10-2004 and the judgment and order dated 06-06-2006 delivered by the Member, Customs Excise and Service Tax Appellate Tribunal (for short, "CESTAT"), Mumbai. 3. A show cause notice-cum-demand was issued by the Department to the Respondent assessee on 26-04-2004. The assessee was called upon to pay interest of Rs. 1,37,001/- under section 11AB of the Central Excise Act, 1944. After considering the say filed by the assessee, the Assistant Commissioner, Central Excise and Customs, Aurangabad-II Division was pleased to confirm the notice and recovery of Rs. 1,37,001/- towards interest on delayed payment of differential duty under/section 11AB (1) of the Central Excise Act, 1944. The Assessee carried t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004 is leviable and ought to be paid by the Assessee. Section 11AB is quoted by the Assistant Commissioner in his order. It reads thus :- "Where any duty of excise has not been levied or has been short levied or short paid or erroneously refunded, the person who is liable to pay the duty as determined under sub-section (2) or has paid the duty under section (2B), of Section 11A, shall, in addition to the duty, be liable to pay interest at such rate not below (ten percent) and not exceeding thirty-six percent per annum as is for the time being fixed by the Central Government, by notification in the Official Gazette, from the first date of the month succeeding the month in which the duty ought to have been paid under this Act." It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the date on which the revised rates applicable with retrospective effect were learnt by the assessee and the date on which differential duty was paid. Had that been the case, the levy of interest as under section 11AB could have been considered because of delayed payment of duty, but this is the case wherein the assessee upon learning that the rates of the goods cleared were revised/escalated and therefore, they are liable to pay more duty than already paid at the time of clearance of the goods, has voluntarily paid the duty. Thus, there is no delay. This is, therefore, not a case where duty of excise has not been paid or short-paid. We are, therefore, inclined to concur with the view taken by the Commissioner (Appeals) and the CESTAT, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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