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Navjeevan Synthetics Pvt. Ltd. Versus Commissioner of Central Excise, Thane-I

2016 (9) TMI 281 - CESTAT 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 become .....

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The said sub-section provides that interest can be demanded even when the duty has been paid. - Decided against the appellant - APPEAL No. E/568/11-Mum - ORDER NO. A/87256/2016-WZB/SMB - Dated:- 25-4-2016 - Mr. Raju, Member (Technical). Shri.NS Patel .....

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nd 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 Article .....

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y of Excise (Goods of Special importance). A show-cause notice for recovery of interest was issued to the appellant alleging that it was not permissible to use the credit of AED (Textile & Textile Articles) for payment of AED (GSI). The penalty w .....

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his 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 de .....

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emanded. He further sought to rely on Section 11AB (1) to assert that they had paid the duty immediately on the same be pointed out and therefore, no interest can be demanded from them and no show-cause notice should have been issued to them. 4. The .....

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levied or paid or has been short-levied or short-paid or erroneously refunded, the person who is liable to pay duty as determined under sub-section (2), or has paid the duty under sub-section 2(B), of section 11A, shall, in addition to the duty, be .....

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eding the month in which the duty ought to have been paid under this Act, or from the date of such erroneous refund, as the case may be, but for the provisions contained in sub-section (2), or sub-section (2B), of section 11A till the date of payment .....

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