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2016 (9) TMI 281 - CESTAT MUMBAI

2016 (9) TMI 281 - CESTAT MUMBAI - 2016 (338) E.L.T. 479 (Tri. - Mumbai) - Recovery of interest and penalty - Section 11AB(1) of the Central Excise Act, 1944 - used the credit of AED (T&TA) for payment of AED (GSI) - duty paid immediately after the same is pointed out - Held that:- the proviso to the said sub-section becomes operational only when duty become payable, consequent to issue of an order/instruction or direction by the payment under Section 37B. In the instant case, there is no such 3 .....

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lling under Chapter 58 of CETA, 1985, which was chargeable to Cenvat duty and the Additional Duty of Excise (Goods of Special Importance). For the manufacture of pile fabrics they were using as input, the yarn falling under Chapter 54 & 55 on which Cenvat duty and Additional Duty of Excise (Textile & Textile Articles) was leviable. The final products manufactured by the appellant was not charged with Additional duty of Excise and (Textile & Textile Articles). The appellants however u .....

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ssioner (Appeals). Aggrieved by the said order, the appellants are before this Tribunal. 2. The appellant paid the said amount from their regular Cenvat credit account. However, did not discharge the liability of interest. 3. The learned Counsel for the appellants argued that no interest can be demanded unless there is a demand of duty. He argued that in the instant case they had paid the amount wrongly utilized, immediately when it was pointed out and no show-cause notice demanding duty was iss .....

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