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Interest liability in case of Confirmed Demand - relevant date for calculation of interest

Central Excise - By: - CA Surender Gupta - Dated:- 29-9-2016 Last Replied Date:- 4-10-2016 - Whether the interest is chargeable from the date of original adjudication order or from the date of issuance of the adjudication orders in de-novo proceedings, once the demand of duty was upheld by the Tribunal but only the quantum of duty was ordered to be re-adjudicated in de-novo proceedings? Scope of Section 11AA of the Central Excise Act, 1944 Section 11AA of the Act provides that if an assessee fai .....

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essarily means that the impugned order had lost its significance and it is only the order passed after remand, which would be applicable and enforceable. Punjab and Haryana High Court in the this case [2016 (9) TMI 1178 - PUNJAB AND HARYANA HIGH COURT] followed the decisions in the cases of Blue Star Limited v. Union of India, 2009 (10) TMI 257 - BOMBAY HIGH COURT and Commissioner of Central Excise, Chennai- II v. Lucas TVS Ltd., 2016 (1) TMI 479 - MADRAS HIGH COURT ; and held that: Once in term .....

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