TMI Blog2017 (2) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... esh Ostwal, Advocate for Appellant Shri H.M. Dixit, AC (AR) for Respondent ORDER Per Ramesh Nair The fact of the case is that the appellant is engaged in the manufacture of products - Acetonitrile Lichrosolv, Methanol Dried GR, Methanol Lichrosolv, Methanol Spl. Dried GPR etc. The said products are manufactured by them on job-work basis on behalf of M/s E-Merck (India) Ltd. As per the agreement between E-Merck and the appellant, the raw materials and Technical knowhow were supplied by M/s E-Merck along with services of the expert personnel for getting the goods manufactured as per their specification and the said products were cleared by the assessee on account of M/s E-Merck India Ltd. to another job worker of M/s E-Merck ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stainable and it deserved to be dropped. 3. Shri H.M. Dixit, learned AC (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We have carefully considered the submissions made by both sides. We find that as regards the duty demand, the same has been confirmed and paid by the appellant and the duty demand was not challenged by the appellant in this appeal. Therefore, the duty demand confirmed in the impugned order attained finality. Once the duty demand is confirmed and there is no challenge to that then, the interest is correctly chargeable on such duty under section 11AA of the Central Excise Act, 1944. Though the learned Counsel has strongly argued on the merit, i.e. on the issue of value of the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quent to the issue of an order, instruction or direction by the Board under section 37B; and (b) such amount of duty is voluntarily paid in full, within forty-five days from the date of issue of such order, instruction or direction, without reserving any right to appeal against the said payment at any subsequent stage of such payment. From reading of the above Section, it is very clear that when the duty is determined under Section 11A(2), the interest will be invariably chargeable. As per, impugned order the duty was undisputedly determination under Section 11A, hence the demand of interest is absolutely in accordance with law, which does not require any interference. As per our above observation, we find that the interest demand ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
