TMI Blog2017 (3) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... demand in terms of Section 11AA/ 11AB then interest is unavoidably payable. Even for recovery of interest, no SCN is required As the statutory provisions mandate for payment of interest. The interest is piggyback of the duty demand, it goes hand in hand. Therefore, for the purpose of demand of interest no separate proceedings are required - appeal dismissed - decided against appellant. - E/1079/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to pay the interest. The appellant aggrieved by these letters filed appeal before the Commissioner (Appeals) who dismissed the appeal holding that the appellants have not appealed against notice issued by the Bangalore Commissionerate. Therefore, the appellant is before us. 2. None appeared on behalf of the appellant despite notice. 3. Shri V.K. Agarwal, Asstt. Commissioner (AR) appearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssionerate demand of excise duty was confirmed in adjudication and the same was upheld by the Commissioner (Appeals); accordingly the demand attained finality. Thereafter the Bangalore Commissionerate issued a certificate in terms of Rule 3 of Customs (Attachment of property of defaulters for Recovery of Govt. Dues) Rules, 1995. The subject letters which were challenged by the appellant are nothin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hand. Therefore, in our view for the purpose of demand of interest no separate proceedings are required. This Tribunal in the case of CCE vs. Electrolux Kelvinator Ltd. 2010 (255) ELT 122 clearly held that once the demand is crystallised recovery thereof through modes prescribed by Section 142 of Customs Act, 1962 arises. Notice of attachment issued by Dy. Commissioner is not beyond the juris ..... X X X X Extracts X X X X X X X X Extracts X X X X
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